I took a guess in General Journal I can change it if its incorrect.

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).) a. Anticipated revenues are $13.4 million; anticipated expenditures and encumbrances are $8.9 million. b. Anticipated revenues are $8.8 million; anticipated expenditures and encumbrances are $10.0 million. c. Anticipated revenues are $10.4 million; anticipated transfers from other funds are $1.7 million; anticipated expenditures and encumbrances are $9.1 million; anticipated transfers to other funds are $0.9 million. d. Anticipated revenues are $9.4 million; anticipated transfers from other funds are $1.8 million; anticipated expenditures and encumbrances are $10.2 million; anticipated transfers to other funds are $1.8 million