At December 31, the unadjusted trial balance of H\&R Tacks reports Software of $32,000 and and zero balances in Accumulated Amortization and Amortization Expense. Amortization for the period is estimated to be $6,400. 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 transac in the first account field.) Journal entry worksheet Record the adjusting entry on December 31. Note: Enter debits before credits