Prepare budgetary entries, using general ledger control accounts only, for each of the following unrelated situations:

A. Anticipated revenues are $11.1 million; anticipated expenditures and encumbrances are $9.7 million.

B. Anticipated revenues are $9.7 million; anticipated expenditures and encumbrances are $10.2 million.

C. Anticipated revenues are $10.2 million; anticipated transfers from other funds are $1.3 million; anticipated expenditures and encumbrances are

$9.7 million; anticipated transfers to other funds are $0.9 million.

D. Anticipated revenues are $9.9 million; anticipated transfers from other funds are $1.1 million; anticipated expenditures and encumbrances are $10 million; anticipated transfers to other funds are $1.3 million.