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 General Adjustment Journal Computation of fair value adjustment. Computation of Fale Value Adjustment Avadable-tor-Sale Securities Cost Fair Value Unrealized Amount Nintendo Co. notes Aant bonds Kellogg Co. notes McDonald's Corp. bonds Totals $ 87.2005 $5,048 34,880 32.438 02.784 30.017 117,720 111,834 $ 302,584 $ 298,337 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 General Adjustment Joumal Prepare the December 31 year end adjusting entry to record the fair value adjustment for these debt securities. (If no entry is required for a transaction/event, select "No joumal entry required" in the first account field.) View transaction list Journal entry worksheet