1C Selected account information follows for Entertainment Inc. as at December 31, 2023. All the accounts have debit balances. Assume the company uses IFRS when preparing financial statements. (a) Identify which items should be classified as intangible assets. For the items that are not classified as intangible assets, indicate where they would be reported in the financial statements. Cable Television Franchises Film Contract Rights Music Copyrights Customer Lists Acquired in a Business Combination Research Costs Prepaid Expenses Goodwill Covenants Not to Compete Cash SUPPORT