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. Available-for-Sale Securities Nintendo Co. notes Atlantic bonds Kellogg Co. notes McDonald's Corp. bonds Totals Computation of Fair Value Adjustment Cost Fair Value Unrealized Amount $ 62,300 $ 67,907 24,920 23.176 44,856 42.165 84,105 79,900 $ 216,181 $ 213,148 Fair Value Adjustment General Journal > View transaction list Journal entry worksheet < 1 Record the year-end adjustment to fair value, if any. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal