Please show work in excel.

E12-2 (Classification Issues-Intangibles) Presented below is selected information related to Martin Burke Inc. at year-end. All these accounts have debit balances. Cable television franchises Film contract rights Music copyrights Research and development costs Customer lists Prepaid expenses Covenants not to compete Goodwill Cash Brand names Discount on notes payable Notes receivable Investments in affiliated companies Organization costs Accounts receivable Property, plant, and equipment Internet domain name Land Instructions Identify which items should be classified as an intangible asset. For those items not classified as an intan- gible asset, indicate where they would be reported in the financial statements