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 Awwable for Sale Securitius Cost Fair Value Unrealized Amount $ 74.100 5 80.760 27.505 Nintendo Contes Atlantic bonds Kellogg Co notes McDonald's Corp. Donds Totals 20040 53.352 100.035 $ 267 127 50.151 05.032 5253.516 General Journal > Complete this question by entering your answers in the talus below Fair Value Adjustment General Journal Prepare the December 31 year and adjusting entry to record the fair value adjustment for these debt securities (if no antry is required for a transaction/event. select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the year and adjustment to fair value, if any Noter Enter debit before credit General Journal Debit Credit DAN Dec 31 Reconden Clearly Vineral journal 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 S 74,100 80,769 Atlantic bonds 29,640 27,565 Kellogg Co. notes MoDonald's Corp. bonds Totals 53,352 100,035 50,151 95,033 $ 253,518 $ 257,127 General Joumal >