12 On December 31, Lujack Co, held the following short-term available-for-sale securities. Lujack had no short-term investments prior to the current period. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. 14 Complete this question by entering your answers in the tabs below. points Fair Value Adjustment General Journal Computation of fair value adjustment. Computation of Fair Value Adjustment Available for Sale Securities Cost Fair Value Unrealized Amount Nintendo Co. notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals $ 62600 $ 68.234 25,040 23.287 45 072 42 368 84 510 80285 $ 217.222 $ 214,174 Unrealized loss Fair Walue A stment General Journal > www Fair Value Adjustment General Journal Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. (If no en for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the year-end adjustment to fair value, if any. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Fair Value Adjustment Ceneral Journa