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A private university received $280,000 from student tuition and fees for the year 20X9 summer session. The session began on June 20, 20X9, and ended on July 30, 20X9. The university's fiscal year end is June 30. According to the AICPA College and University Audit Guide, how should the university report the $280,000 of receipts in its financial statements for the year ended June 30, 20X9?
A. Current revenue of $280,000
B. Current revenue of $70,000 and deferred revenue of $210,000.
C. Deferred Revenue of $280,000
D. Restricted current revune of $280,000
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On May 10, 2007, Wiley, Inc remitted $91,450 to the state tax division for April 2007 sales. Calculate the amount of Wiley's April 2007 sales subject to sales tax, and, record the journal entry that would be made when the tax is paid:
Based on the information above, Complete the following statements with dollar amounts:
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