On December 31, a Company held the following short-term available-for-sale securities. The Company had no short-term investments prior to the current period. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. Complete this question by entering your answers in the tabs below. Fair Value General Adjustment Journal Computation of fair value adjustment. Computation of Fair Value Adjustment Available for Sale Securities Cost Fair Value Unrealized Amount Nintendo Co notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals $ 71,700$ 78,153 28,680 26,672 51,624 48,527 96,795 91,955 $ 248,799 $ 245,307 General Journal tabs below. Fair Value Adjustment General Journal Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these deb for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet