Gill Company, organized in 2014, has the following transactions related to intangible assets.

Gill Company, organized in 2014, has the following transactions related to intangible assets. Prepare the necessary entries to record these intangibles. All costs incurred were for cash. Make the adjusting entries as of December 31, 2014, recording any necessary amortization. (Record entries in the order presented in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Calculate ending balances as at 12/31/14