Prepare budgetary entries, using general ledger control accounts only, for each of the following unrelated situations: $($If no

entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Enter your

answers in whole dollars not in millions $($i$.$e$.,1,000,000$ not $1\mathrm{.}0).)$

a$.$ Anticipated revenues are $$10\mathrm{.}8$ million; anticipated expenditures and encumbrances are $$9\mathrm{.}4$ million.

b$.$ Anticipated revenues are $$9\mathrm{.}7$ million; anticipated expenditures and encumbrances are $$10\mathrm{.}1$ million.

c$.$ Anticipated revenues are $$10\mathrm{.}2$ million; anticipated transfers from other funds are $$1\mathrm{.}3$ million; anticipated expenditures

and encumbrances are $$9\mathrm{.}7$ million; anticipated transfers to other funds are $$0\mathrm{.}9$ million.

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

and encumbrances are $$10$ million; anticipated transfers to other funds are $$1\mathrm{.}1$ million.