At December 31, the unadjusted trial balance of H&R Tracks reports Software of $25,000, Accumulated Amortization-Intangibles of $10,000, and Amortization Expense of $0. Amortization for the period is estimated to be $5,000. 1. Prepare the adjusting journal entry on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry on December 31. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal 2. Prepare the Taccounts for each account enter the unadjusted balances, post the journal entry, and report the adjusted balance