Cullumber Limited organized late in 2019 and set up a single account for all intangible assets. The following summary shows the entries in 2020 (all debits) that have been recorded in Intaneible Ascetc cince than: Prepare the necessary entry to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles, (Credit occount titles are outomatically indented when the omount is entered, Do not indent manuallk) Make the entry as at December 31,2020 , for any necessary amortization so that all balances are accurate as at that date. (Credil account titles are outomatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg