A Government University Collected Unrestricted Student Fees of $200,000 and Fees

A government university collected unrestricted student fees of $200,000 and fees restricted for technology of $400,000 in the current academic year.

A) The full $600,000 should be reported as revenues for the academic year.
B) $200,000 should be reported as revenues and $400,000 should be reported as unearned revenues
C) $200,000 should be reported as revenues and $200,000 as deferred revenues.
D) $400,000 should be reported as unearned revenues and $200,000 as deferred revenues.