exercise 15-5 please

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 racord the fair value adjustment for these debt securities. Exercise 15-5 Fair value adjustment to available-for-sale debt securities Available-for-Sale Securities Nintendo Co. notes......... Atlantic bonds........ Kellogg Co. notes ............ McDonald's Corp, bonds. Cost $44,450 49,000 25,000 46,300 Fair Value $48,900 47.000 23,200 44,800 in aynilahlr-for-sale debt Exercise 15-6