At December 31, the unadjusted trial balance of H& R Tracks reports Software of $ 25,000 and zero balances in Accumulated Amortization and Amortization Expense. Amortization for the period is estimated to be $ 5,000. Prepare the adjusting journal entry on December 31. In separate T accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance.