Prepare budgetary entries, using general ledger accounts only, for each of the following unrelated situations:
a. Anticipated revenues are $10 million; anticipated expenditures and encumbrances are $9.8 million.
b. Anticipated revenues are $9.8 million; anticipated expenditures and encumbrances are $10 million.
c. Anticipated revenues are $10 million; anticipated transfers from other funds are $1.3 million; anticipated expenditures and encumbrances are $9.8 million; anticipated transfers to other funds are $1.2 million.
d. Anticipated revenues are $9.8 million; anticipated transfers from other funds are $1.2 million; anticipated expenditures and encumbrances are $10 million; anticipated transfers to other funds are $1.3 million.