Melissa Company, which was organized in January 2020, recorded the following transactions during the year in a single account called Intangible Assets: Note: The president of Melissa has stated that she believes the employee training costs have resulted in goodwill. Note: The president of Melissa has stated that she believes the employee training costs have resulted in goodwill. Required: a. Prepare an entry as of December 31,2020, to reclassify the items from the intangible assets account to the appropriate accounts. b. Prepare the adjusting entry or entries required to amortize any intangible assets recorded or remaining from requirement a. Patents are estimated to have a ten-year economic life. Any other intangible assets recognized should be amortized over their legal life. Record amortization to the nearest month, using the straight-line method