Please complete answer and no plagiarism

Various Unrelated Transactions. Following are several unrelated transactions involving a university.

In fiscal year 2017, the university was notified by the federal government that in 2018 it would receive a $600,000 grant for wetlands research.
The university received a $600,000 endowment.
For the fiscal year, the university recorded $3,500,000 in tuition and fees revenue. Cash refunds of $325,000 were given.
The university provided $12,600 in tuition waivers for students with outstanding academic performance.
During the year, the university constructed a new street, to allow for the expansion of its student housing efforts. The cost of the street was $1,980,000.
The biology department spent $25,000 on wetland research.
At year-end, $2,670 of estimated uncollectible tuition and fees was recorded.

Using this information

Prepare journal entries to record the foregoing transactions, assuming the university is a private institution.
Prepare journal entries to record the foregoing transactions, assuming the university is a public institution.