hi would someone be able to help me? ive tried this 3 times and every time i check my work with the answer key it wrong.

On December 31, Lujack Company 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. Record the year-end adjustment to fair value, if any. Note: Enter debits before credits