On December 31, 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 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 Adjustment General Journal Computation of fair value adjustment. Computation of Fair Value Adjustment Fair Value Cost Unrealized Amount Available for Sale Securities Nintendo Co notes Atlantic bonds Kellogg Co notes McDonald's Corp bonds Totals $ 76,200 $ 83,058 30.480 28,346 54864 51572 102 870 97,727 $ 204,414 $ 200,703 General Journal > On December 31. 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 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 Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt 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 > 1 Record the year-end adjustment to fair value, if any, Note: Enter debits before credits Debit General Journal Date Credit Dec 31