Task: Prepare budgetary entries, using general ledger accounts only for each of the following unrelated situations.
1. Anticipated revenues are $10 million; anticipated expenditures and encumbrances are $9.8 million
2. Anticipated revenues are $9.8 million; anticipated expenditures and encumbrances are $10 million
3. Anticipated revenues are $10 million; anticipated transfers from other funds are 1.3 million; anticipated expenditures and encumbrances are $9.8 million; anticipated transfers to other funds are $1.2 million
4. Anticipated revenues are $9.8 million; anticipated transfers from other funds are 1.2 million; anticipated expenditures and encumbrances are $10 million; anticipated transfers to other funds are $1.3 million