3-4. Prepare budgetary entries, using general ledger control accounts only, for each of the following unrelated situations: a. Anticipated revenues are $10.8 million; anticipated expenditures and encumbrances are $9.4 million. b. Anticipated revenues are $9.7 million; anticipated expenditures and encumbrances are $10.1 million. c. Anticipated revenues are $10.2 million; anticipated transfers from other funds are $1.3 million; anticipated expenditures and encumbrances are $9.7 million; anticipated transfers to other funds are $0.9 million. d. Anticipated revenues are $9.9 million; anticipated transfers from other funds are $1.1 million; anticipated expenditures and encumbrances are $10 million; anticipated transfers to other funds are $1.1 million, 3-5. For each of the summarized transactions for the Village of Sycamore General