The trial balance of Tumbleweed University, a government university, on September 1, 20X7, was as follows:

	Dr.	Cr.
Cash	155,000
Accounts Receivable	30,000
Allowance for Uncollectible Accounts		2,000
Inventory of Materials and Supplies	25,000
Vouchers Payable		23,000
Capital Assets (net)	800,000
Net Position		985,000
	1,010,000	1,010,000

Tumbleweed University's dormitory and food service facilities are operated as auxiliary enterprises.

The following transactions took place during the current fiscal year:

1. Collections amounted to $2,270,000, distributed as follows: tuition and fees, $1,930,000; unrestricted gifts, $170,000; sales and services of educational activities, $115,000; other sources, $25,000; accounts receivable, $30,000.

2. Receivables at year end were $29,000, consisting entirely of tuition and fees revenues.

3. It is estimated that tuition receivable of $3,000 will never be collected.

4. Revenues from auxiliary enterprises were $300,000, all collected.

5. Materials purchased during the year for cash, $500,000; on account, $50,000.

6. Materials used amounted to $510,000, distributed as follows:

Educational and general:
Institutional support	$ 30,000
Research	5,000
Instruction	305,000
Academic support	7,000
Other	53,000	$ 400,000
Auxiliary enterprises		110,000
		$ 510,000

7. Salaries and wages paid:

Educational and general:
Institutional support	$ 170,000
Research	63,000
Instruction	1,212,000
Academic support	80,000
Other	85,000	$1,610,000
Auxiliary enterprises		90,000
		$1,700,000

8. Other expenses paid:

Educational and general:
Institutional support	$ 10,000
Research	2,000
Instruction	53,000
Academic support	3,000
Other	7,000	$ 75,000
Auxiliary enterprises		20,000
		$ 95,000

9. Interest expenses chargeable to Institutional Support, $3,000, were paid.

10. Vouchers payable paid, $40,000.

Required

Develope journal entries for Tumbleweed University for the 20X7-20X8 fiscal year.