c. During the year ended June 30, 2019, the university had collected $308,000 of the outstanding accounts receivable at the beginning of the year. The remainder was determined to be uncollectible and...

c. During the year ended June 30, 2019, the university had collected $308,000 of the outstanding accounts receivable at the beginning of the year. The remainder was determined to be uncollectible and was written off against the allowance account. At June 30, 2019, the allowance account was adjusted to $6,000.

d. During the year, interest charges of $6,000 were earned and collected on late student fee payments.