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 Value Unrealized Amount $ 57,300 $ 62,457 Nintendo Co. notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals 22,920 21,316 41,256 38,781 77,355 73,487 $ 198,831 $ 196,041 Fal Value Adjustment General Journ 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 Prepare the December 31 year-end adjusting entry to record the fair value adjuster for a transaction/event, select "No journal entry required" in the first account field. View transaction list ces Journal entry worksheet