What are the journal entries for these two problems?

Re-estimate that the furniture is expected to have only a 4-year total UL, with no salvage value. Physical count shows 4% of all discs are missing or useless (current replacement cost is $25 if Owl were to buy). Estimate 5% accounts receivable are uncollectible & income tax rate is 30%. Year-end CS MV = $20. G Pay remaining 2021 dividends and then declare a 2 for 1 common stock split. Re-estimate that the furniture is expected to have only a 4-year total UL, with no salvage value. Physical count shows 4% of all discs are missing or useless (current replacement cost is $25 if Owl were to buy). Estimate 5% accounts receivable are uncollectible & income tax rate is 30%. Year-end CS MV = $20. G Pay remaining 2021 dividends and then declare a 2 for 1 common stock split