3. Please answer both

On December 31, Lujack Company held the following short-term available-for-sal 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. Complete this question by entering your answers in the tabs below. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. (If no entry is for a transaction/event, select "No journal entry required" in the first account field.) On December 31, Lujack Company 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. Complete this question by entering your answers in the tabs below. Computation of fair value adjustment