what is budget fund balance in c and d

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 onswers in whole dollars not in millions (i.e.,1,000,000 not 1.0).) a. Anticipated revenues are $10.9 million; anticipated expenditures and encumbrances are $8.2million. b. Anticipated revenues are $8.2 million; anticipated expenditures and encumbrances are $9.1million. c. Anticipated revenues are $9.1 million; anticipated transfers from other funds are $1.5 million; anticipated expenditures and encumbrances are $8.2 million; anticipated transfers to other funds are $0.9 million. d. Anticipated revenues are $8.5 million; anticipated transfers from other funds are $1.9 million; anticipated expenditures and encumbrances are $9.6 milition; anticipated transfers to other funds are $1.5 million