need help solving fair value adjustment and general journal. thanks!

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 prior 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. Fair Value General Adjustment Journal Computation of fair value adjustment. Computation of Fair Value Adjustment Cost Fair Value Unrealized Amount Gain or Loss? $ 84,584 Available-for-Sale Securities Nintendo Company notes Atlantic bonds Kellogg Company notes McDonald's Corporation bonds Totals 77.600 $ 31,040 28,867 55.872 52,520 104,760 99,522 $ 269,272 $ 265,493 Fair Value Adjustment General Journal > Journal entry worksheet > Record the year-end adjustment to fair value, if any. Note: Enter debits before credits. Date General Journal December 31 Debit Credit Record entry Clear entry View general Journal View general Journal