At December 31, the unadiusted trial balance of HBR Tacks reports $ cttware of $25.000 and zero balances in Accumulated Amortization and Amortization Expense. Amortization for the period is estimated to be $5,000. Required: 1. Prepare the adjusting journal entry on December 31. 2. Post the beginning balances and adjusting entries to the following T-accounts. Complete this question by entering your answers in the tabs below. Prepare the adjusting journal entry on December 31. (If no entry is required for a transactionvevent, select "Wo Journal Entry Required" in the first account field.) Complete this question by entering your answers in the tabs below. Post the beginning balances and adjusting entries to the following T-accounts