On December 31, 2020, Walmart Company held the following short-term available-for-sale securities. Walmart Company had no short-term investments prior to the current period. Required: Prepare the December 31, 2020. year-end adjusting entry to record the fair value adjustment for these securities. (Do not round Intermediate calculations. Round your final answers to the nearest dollar amount.) Complete this question by entering your answers in the tabs below. Journal Fair Value General Adjustment Computation of fair value adjustment. Computation of Fair Value Adjustment Available-for-Sale Securities Cost Fair Value Unrealized Amount Sega Company common stock Atari Company bonds payable Commodore Company notes payable Mac Company common stock Totals S 55,500 5 60,495 22,200 20,648 39,960 37,582 74.925 71,179 $ 192,585 $ 189,882