The Horstmeyer Corporation commenced operations early In 2021. A number of expenditures were made during 2021 that were debited to one account called Intangible asset. A recap of the $201,000 balance in this account at the end of 2021 is as follows: Requlred: Prepare the necessary journal entry to clear the Intangible asset account and to set up accounts for separate Intangible assets, other types of assets, and expenses indicated by the transactions. (If no entry is requlred for a transaction/event, select "No journal entry requlred" In the first account fleld.) Journal entry worksheet Record the entry to reclassify various expenditures incorrectly charged to the intangible asset account. Note: Enter debits before credits