At December 31, the unadjusted trial balance of H&R Tracks reports Software of $33, 500 and zero balances in Accumulated Amortization-Intangibles and Amortization Expense Amortization for the period is estimated to be $6, 700. Prepare the required journal entry on December 31 (If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field.) Prepare the T-accounts for each account, enter the unadjusted balances, post the journal entry, and report the adjusted balance