10 Exercise 15-6 (Algo) Fair value adjustment to available-for-sale debt securities LO P3 4.76 points 00:49:24 eBook Hint Print References On December 31, Lujack Company held the following short-term available-for-sale securities. Lujack had no short-term investment prior to the current period. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. Complete this question by entering your answers in the tabs below. Fair Value Adjustment General Journal Computation of fair value adjustment. Available-for-Sale Securities Nintendo Company notes Atlantic bonds Kellogg Company notes McDonald's Corporation bonds Totals Computation of Fair Value Adjustment Cost Fair Value Unrealized Amount Gain or Loss? $ 66,000 $ 71,940 26,400 24,552 47,520 44,669 89,100 84,645 $ 229,020 $ 225,806 Fair Value Adjustment General Journal >