Please help me write these journal entries:

1) March 31: The company estimates that 4% of its outstanding accounts receivable will be uncollectible (hint: use the ending accounts receivable ledger balance and your current allowance balance for your calculation).

2) March 31: The company uses an LCM method (individual-item level) to check for obsolete inventory and records any adjustment needed with the cost method. Assume that there are 41 tablets in ending inventory costing $250 each, having a replacement cost of $280 each, having an NRV of $230 each, and having an NRV minus normal profit of $200 each.

3) March 31 (do only after the income statement is completed): The company records the income tax expense for the quarter (hint: this number can be found in the income statement). Assume that the income tax will not be paid for another month. It is recommended to enter amounts manually into this entry to avoid a "circular reference error."

4) March 31 (do only after the income statement and retained earnings statement are completed): The company records the quarter's closing entries (all 4 steps). It is recommended to enter amounts manually into the closing entry to avoid a "circular reference error." Hint #1: The "income summary" account is not used in any of the statements nor ledgers; it is only a temporary account used during closing. Hint #2: Gains and adjunct-revenue accounts should be closed when revenues are, while losses and contra-revenue accounts should be closed when expenses are.