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. General Fair Value Journal Adjustment Computation of fair value adjustment. Computation of Fair Value Adjustment Unrealized Amount Available-for-Sale Securities Cost Fair Value Nintendo Co. notes $ 57,400 62,566 Atlantic bonds 22,960 21,353 Kellogg Co. notes 38,848 41,328 McDonald's Corp. bonds 77,490 73,616 $ 199,178 Totals 196,383 General Journal> Fair Value Adjustment General Journal Fair Value Adjustment 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 journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record the year-end adjustment to fair value, if any Note: Enter debits before credits Date Debit General Journal Credit Dec 31 Record entry View general journal Clear entry