4 Exercise 15-5 Fair value adjustment to available-for-sale debt securities On December 31. lugack Co held the following short-term vallable-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. Ft Value Joom Computation of tale value adjustment Computation of Fair Value Adjustment Untealized Fair Value Amount 5 53.500 5 21400 19 902 38 520 50 200 72225 561 5185 645 516100 Alarichode MD Corbonds General Journal > Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt Securities. (If no entry is required for a transaction/event, select "No Journal entry required in the first account held.) View transaction list Journal entry worksheet 1 Record the year-end adjustment to fair value, if any Notor Ente debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal