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 $ 58,900 23,560 42.408 79,515 $ 204,383 S 64,201 21,911 39,864 75,539 $ 201,515 General Journal > Fair Value Adjustment General Journal 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 Record the year-end adjustment to fair value, if any. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry View general journal Clear entry