Two teams have clinched playoff berths, two teams are heading into the offseason and two more matchups will determine the final playoff berths in each conference.

The Play-In Tournament has been spicy so far. Below, we'll break down where everything stands heading into Friday's finales.

Western Conference Results

No. 8 Los Angeles Lakers def. No. 7 New Orleans Pelicans, 110-106

No. 9 Sacramento Kings def. No. 10 Golden State Warriors, 118-94

Eastern Conference Results

No. 7 Philadelphia 76ers def. No. 8 Miami Heat, 105-104

No. 9 Chicago Bulls def. No. 10 Atlanta Hawks, 131-116

Upcoming Friday Schedule

Bulls at Heat, 7 p.m. ET on ESPN

Kings at Pelicans, 9:30 p.m. ET on TNT

Analysis

We now know that the Lakers will face the Denver Nuggets in the first round of the Western Conference Playoffs, the Sixers will face the New York Knicks in the East and both the Dubs and Hawks have been eliminated from postseason contention.

That leaves the Kings and Pelicans battling for the right to take on the top-seeded Oklahoma City Thunder, and the Heat and Bulls going head-to-head for the unenviable task of facing the NBA-best Boston Celtics.

The Kings, despite being on the road, should be the favorites against the Pelicans after news broke Wednesday that Zion Williamson would be reevaluated in two weeks for a hamstring injury and would miss Friday's second leg of the Play-In Tournament.

Williamson was brilliant against the Lakers, going off for 40 points and 11 rebounds, and it's fair to wonder if that result would have been different if he wasn't unable to finish the final three minutes of the game due to his injury.

But it shouldn't be ignored that the Kings went 0-5—yes, you read that right—against the Pelicans this season. Another Keegan Murray masterclass after his 32 points and eight three-pointers against the Warriors, however, should be enough to get the Kings over the hump against New Orleans.

Ironically enough, the East's remaining Play-In Tournament matchup between the Heat and Bulls may also be defined by an injury to a star player. Jimmy Butler, who hurt his knee during Wednesday's loss to the Sixers, is a major question mark heading into Friday.

Granted, the Bulls will be without players like Zach LaVine, Lonzo Ball and Patrick Williams, so it won't be a full-strength Chicago the Heat are facing. The two teams split the season series, though all four games came between November and December.

The Heat will also benefit from having the home-court advantage, and the experience that has come from multiple deep playoff runs in recent years. But the absence of Butler cannot be overstated, especially if Coby White has another 42-point game in him like he posted against the Hawks.