Prepare budgetary entries, using general ledger control accounts only, for each of the following unrelated situations:
a. Anticipated revenues are $10 million; anticipated expenditures and encumbrances are $9.7 million.
b. Anticipated revenues are $9.7 million; anticipated expenditures and encumbrances are $10 million.
c. Anticipated revenues are $10 million; anticipated transfers from other funds are $1.3 million; anticipated expenditures and encumbrances are $9.7 million; anticipated transfers to other funds are $1.1 million.
d. Anticipated revenues are $9.7 million; anticipated transfers from other funds are $1.1 million; anticipated expenditures and encumbrances are $10 million; anticipated transfers to other funds are $1.3 million.