Ralph Mechanical Has Just Completed a Year During Which Legislative

Ralph Mechanical has just completed a year during which legislative action has changed the tax laws twice.As a result Ralph's estimated tax rate has varied somewhat.The table below shows management's best estimates of the effective tax rate at the end of each quarter along with quarterly income before tax.
$\begin{array}{lll}&\text { Tax Rate } &\text { Income before }\\&\text { Estimated for } &\text { Tax for Current }\\\text {Quarter}&\text {Quarterly Report}&\text {Quarter}\\ 1 & 25 \% & \$ 1,500 \\2 & 35 \% & 1,200 \\3 & 30 \% & 1,900 \\4 & 30 \% & 2,500\end{array}$ Required:
Using guidelines from current GAAP, calculate the tax expense that would be reported in the
a. first quarter financial results
b. second quater financial results
c. third quater financial results
d. fourth cuarter financial results