I just need help with the very last part of the question

Reichenbach Co., organized in 2024, has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2025 and 2026. \begin{tabular}{llr} \multicolumn{2}{c}{ Intangible Assets } \\ \hline 7/1/25 & 8-year franchise; expiration date 6/30/33 & $48,000 \\ 10/1/25 & Advance payment on laboratory space (2-year lease) & 24,000 \\ 12/31/25 & Net loss for 2025 including state incorporation fee, \$1,000, \\ & and related legal fees of organizing, \$5,000 (all fees incurred in 2025) & 16,000 \\ 1/2/26 & Patent purchased (10-year life) & 84,000 \\ 3/1/26 & Cost of developing a secret formula (indefinite life) & 75,000 \\ 4/1/26 & Goodwill purchased (indefinite life) & 278,400 \\ 6/1/26 & Legal fee for successful defense of patent purchased above & 12,650 \\ 9/1/26 & Research and development costs & 160,000 \end{tabular} Prepare the necessary entries to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles. Make the entries as of December 31,2026, recording any necessary amortization. (Ignore income tax effects.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Calculate all balances accurately as of December 31, 2026. (Ignore income tax effects.)