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 Prepare the December 31, 2017, year-end adjusting entry to record the fair value adjustment for these securities. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the year-end adjusting entry for the securities portfolio. Complete this question by entering your answers in the tabs below. Fair Value Adjustment General Journal Computation of fair value adjustment. Available-for-Sale Securities Nintendo Co. common stock Atlantic bonds payable Kellogg Co. notes payable McDonald's Corp. common stock Totals Computation of Fair Value Adjustment Cost Fair Value Unrealized Amount $ 88,200 $ 96,138 35,280 32,810 63,504 59,694 119,070 113,117 $ 306,054 $ 301,759