Exercise 15-5 Fair value adjustment to available-for-sale debt securities LO P3 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. Complete this question by entering your answers in the tabs below. 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 $ 51,600 $ 56,244 Atlantic bonds 20,640 19,195 37,152 34,923 Kellogg Co. notes McDonald's Corp. bonds Totals 69,660 66,177 $ 179,052 $ 176,539