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

a. Anticipated revenues are $10.1 million; anticipated expenditures and encumbrances are $9.4 million.

b. Anticipated revenues are $9.7 million; anticipated expenditures and encumbrances are $10.1 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 $1.1 million.