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 Nintendo Co. notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals $ 54,700 $ 59,623 21,880 20,348 39,384 37,021 73,845 70,153 $ 189,809 $ 187,145 Faire AS General Journal >