Please answer both Parts. Thanks

Susanna is an inexperience accountant who has maintained only the "Intangible Asset" account to record ALL of the company's intangible assets and does not use separate account to record the different classes of intangible assets. Here is what Susanna has entered into the Intangible Asset account: Required: (a) Prepare the necessary journal entries to eliminate the Intangible Assets accounts, and to set up separate accounts for each distinct types of intangible assets. (b) Prepare the adjusting journal entries as of 31 December, 2016, and to record any necessary amortization