Jerome, Inc, owned a single short-term available for sale security with a cost of $40,000 and a fair value of $40,500 at December 31 of the previous year. At that time, an adjusting entry was recorded for the fair value adjustment with a debit to Fair Value Adjustment- Available for sale for $500 and a credit to Unrealized Gain Equity for $500. Jerome sold that security for $39.900 on January 4 of the current year. Complete the necessary journal entry for January 4th by selecting the account names from the pull-down menus and entering the dollar amounts in the debit and credit columns. (Assume that the portion of the entry that removes the balance in the Unrealized Gain --Equity and Fair Value Adjustment-Available for sale (ST) accounts will be made in a separate journal entry) Answer is not complete. Date Debit 100 Credit General Journal Fair value adjustment - Trading Unrealized loss Equity an 4 100 Jerome, Inc, owned a single short-term available for sale security with a cost of $40,000 and a fair value of $40,500 at December 31 of the previous year. At that time, an adjusting entry was recorded for the fair value adjustment with a debit to Fair Value Adjustment- Available for sale for $500 and a credit to Unrealized Gain Equity for $500. Jerome sold that security for $39.900 on January 4 of the current year. Complete the necessary journal entry for January 4th by selecting the account names from the pull-down menus and entering the dollar amounts in the debit and credit columns. (Assume that the portion of the entry that removes the balance in the Unrealized Gain --Equity and Fair Value Adjustment-Available for sale (ST) accounts will be made in a separate journal entry) Answer is not complete. Date Debit 100 Credit General Journal Fair value adjustment - Trading Unrealized loss Equity an 4 100