On December 31, 2017, Reggit Company held the following short-term investments in its portfolio of available-for- sale securities. Reggit had no short-term investments in its prior accounting periods Prepare the December 31, 2017, adjusting entry to report these investments at fair value Complete this question by entering your answers in the tabs below. Fair Value Adjustment General Journal Computation of fair value adjustment. Fair Value Adjustment Computation-Available for Sale Portfolio Cost Fair Value Unrealized Amount Verrizano Corporation bonds payabl Preble Corporation notes payable Lucerne Company common stock Total $ 61,400 $ 56,200 44,600 85,200 $ 203,000$ 186,000 53,100 88,500 Fair Value Adjustment General Journal>