Exercise 15-6 (Algo) Fair value adjustment to available-for-sale debt securities LO P3 On December 31, Lujack Company held the following short-term available-for-sale securities. Lujack had no short-term investments rior 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. On December 31, Lujack Company held the following short-term available-for-sale securities. Lujack had no short-term investments orior 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. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field