Selected account information follows for Entertainment Inc. as at December 31, 2020. All the accounts have debit balances. Assume the company uses IFRS when preparing financial statements. Identify if it is Current Assets, Intangible Assets, Investments, Liabilities, Non-Current Assets, Operating Expenses, Tangible Property Plant and Equipment

Identify which items should be classified as intangible assets. For the items that are not classified as intangible assets, indicate where they would be reported in the financial statements.

Cable Television Franchises
Film Contract Rights
Music Copyrights
Customer Lists Acquired in a Business Combination
Research Costs
Prepaid Expenses
Goodwill
Covenants Not to Compete
Cash
Brand Names
Accounts Receivable
Notes Receivable
Property, Plant, and Equipment
Investments in Affiliated Companies
Leasehold Improvements
Organization Cost
Annual Franchise Fee Paid
Land
In-Process Research and Development Acquired in a Business Combination
Excess of Purchase Price over Fair Value of Identifiable Net Assets, X Corp.