c. Accounts receivable at July 31, 2018, that were not collected during the year ended July 31, 2019, were determined to be uncollectible and were written off against the allowance account. At July...

c. Accounts receivable at July 31, 2018, that were not collected during the year ended July 31, 2019, were determined to be uncollectible and were written off against the allowance account. At July 31, 2019, the allowance account was estimated at $10,000.

d. During the year, an unrestricted appropriation of $60,000 was made by the state, to be paid to Tree sometime in August 2019.