Exerclse $15-6$ Fair value adjustment to available$-$for$-$sale debt securities $$ P$3$

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$.$