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 1.0).)

1. Anticipated revenues are $14.1 million; anticipated expenditures and encumbrances are $10.2 million.
2. Anticipated revenues are $9.5 million; anticipated expenditures and encumbrances are $10.2 million.
3. Anticipated revenues are $11.1 million; anticipated transfers from other funds are $1.6 million; anticipated expenditures and encumbrances are $9.8 million; anticipated transfers to other funds are $0.7 million.
4. Anticipated revenues are $10.1 million; anticipated transfers from other funds are $1.5 million; anticipated expenditures and encumbrances are $10.9 million; anticipated transfers to other funds are $1.6 million.

No	Event	General Journal	Debit	Credit
A	a.	Estimated Revenues Control
		Appropriations Control
		Budgetary Fund Balance
B	b.	Estimated Revenues Control
		Budgetary Fund Balance
		Appropriations Control
C	c.	Estimated Revenues Control
		Estimated Other Financing Sources Control
		Appropriations Control
		Estimated Other Financing Uses Control
		Budgetary Fund Balance
D	d.	Estimated Revenues Control
		Estimated Other Financing Sources Control
		Budgetary Fund Balance
		Appropriations Control
		Estimated Other Financing Uses Control