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. Available-for-Sale Securities Nintendo Co. common stock Atlantic bonds payable Kellogg Co. notes payable McDonald's Corp. common stock Computation of Fair Value Adjustment Cost Fair Value Unrealized Gain or Loss? Amount $ 59,400 $ 64,746 23,760 22,097 42,768 40,202 80,190 76,181 $ 206,118 $ 203,226 $ 2,892 Unrealized Gain Totals Fair Value Adjustment General Journal >