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 $ 60,000 $ 65,400 24,000 22,320 43,200 40,608 81,000 76,960 $208,200 $ 205,278) Car Value Adjustment General Journal > roblem Solving Fair Value General Saved Adjustment Journal Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. (If no entry is requ for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the year-end adjustment to fair value, if any. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Class solat