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 Available for Sale Securities Cost Fair Unrealired Amount Nintendo Co notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals S 57.500S 23.000 41.400 77.625 $ 199,525 $ 62675 21.390 8 916 73 74 196,725 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 Available for Sale Securities Cost Fair Value Unrealized Amount $ Nintendo Co: notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals 57,500 23,000 41,400 77.625 199,525 $ 62,675 21,390 38,916 73,744 $ 196,725 $ General Journal > Saved Prepare the December 31 year-end adjusting entry to record the fair value adjustinent for these debt securities. (If no entry is red for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the year-end adjustment to fair value, if any. Note: Enter debits before credits Date General Journal Debit Credit Dec 31