$3-4.$ Prepare budgetary entries, using general ledger control accounts only, for each of the following unrelated situations:

a$.$ Anticipated revenues are $$13\mathrm{.}8$ million; anticipated expenditures and encumbrances are $$12\mathrm{.}5$ million.

b$.$ Anticipated revenues are $$9\mathrm{.}7$ million; anticipated expenditures and encumbrances are $$9\mathrm{.}9$ million.

c$.$ Anticipated revenues are $$10\mathrm{.}2$ million; anticipated transfers from other funds are $$1\mathrm{.}1$ million; anticipated expenditures and encumbrances are $$9\mathrm{.}7$ million; anticipated transfers to other funds are $$0\mathrm{.}9$ million.

d$.$ Anticipated revenues are $$9\mathrm{.}8$ million; anticipated transfers from other funds are $$1\mathrm{.}1$ million; anticipated expenditures and encumbrances are $$10\mathrm{.}1$ million; anticipated transfers to other funds are $$\mathrm{.}9$ million.