Answer:
Please see answer in explanatory column 
Explanation:
 Journal for  Budgetary entries
a) Anticipated revenues are $11.8 million; anticipated expenditures and encumbrances are $8.0 million
Account                                        Debit                Credit 
 Estimated Revenue control  $11,800,000
Appropriation control                                            $8,000,000    
 Budgetary fund                                                      $3,800,000
Calculation 
Budgetary fund = Estimated Revenue control  $11,800,000-
Appropriation control   $8,000,000 = $3,800,000        
b)Anticipated revenues are $8.0 million; anticipated expenditures and encumbrances are $9.4 million.
Account                                        Debit                Credit 
 Estimated Revenue control   $8,000,000
Budgetary fund                        $1,400,000
Appropriation control                                            $9,400,000
 Budgetary fund = Estimated Revenue control  $8,000,000-
Appropriation control   $9,400,000 = -$1,400,000  , therefore will be debited
c)Anticipated revenues are $9.4 million; anticipated transfers from other funds are $1.6 million; anticipated expenditures and encumbrances are $8.0 million; anticipated transfers to other funds are $0.7 million
Account                                          Debit                             Credit 
Estimated Revenue control         $9,400,000
Estimated other finance source control$1,600,000
Appropraition control                                                 $8,000,000
Estimated other finance source control                     $700,000
Budgetary fund                                                            $2,300,000
Budgetary fund = Estimated Revenue control +Estimated other finance source control) -Appropriation control + Estimated other finance source control=  $9,400,000 +$1,600,000)- $8,000,000 + 700,000 ) = 11,000,000 - $8,700,000 =$2,300,000  
d)Anticipated revenues are $8.6 million; anticipated transfers from other funds are $1.1 million; anticipated expenditures and encumbrances are $9.7 million; anticipated transfers to other funds are $1.0 million.
Account                                          Debit                             Credit 
Estimated Revenue control           $8,600,000
Estimated other finance source control$1,100,000
Budgetary fund                                    $1,000,000
Appropraition control                                                 $9,700,000
Estimated other finance source control                     $1,000,000
Budgetary fund = Estimated Revenue control +Estimated other finance source control) -Appropriation control + Estimated other finance source control=  $8,600,000 +$1,100,000)- $9,700,000 + 1,000,000 ) = 9,700,000 - $10,700,000 =-$1,000,000  so will be debited