At December 31, the unadjusted trial balance of H&R Tracks reports Software of $27,000 and zero balances in Accumulated AmortizationIntangibles and Amortization Expense. Amortization for the period is estimated to be $5,400. 1. 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.)