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 44,450 49,000 25,000 46,300 164,750 $ 48,900 47.000 23,200 44,800 $ 163,900 $ Unrealized loss Valent General Journal > ati....pptx