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 $ 77,500 $ 84,475 31,000 28,830 55,800 52,452 104,625 99,394 $ 268,925 $ 265,151 < Fair Value Adjustment General Journal >