Reichenbach Co., organized in 2016. has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2017 and 2018. 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, 2018, recording any necessary amortization and reflecting all balances accurately as of that date. (Ignore income tax effects.)