On December 31, 2017, 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, 2017, year-end adjusting entry to record the fair value adjustment for these securities Complete this question by entering your answers in the tabs below. Fair Value Adjustment General Journal Computation of fair value adjustment Computation of Fair Value Adjustment Available-for-Sale Securities Fair Value Unrealized Cost Amount Nintendo Co. common stock Atlantic bonds payable Kellogg Co. notes payable McDonald's Corp. common stock Totals $ 78,700$ 85,783 29,276 53,264 100,933 $ 273,089$ 269,256 31,480 56,664 106,245 Fair Value Adjustment General Journal>