On December 31, Lujack Company 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 Fair Value Adjustment Cost Fair Value Unrealized Amount Gain or Loss Available for Sale Securities Nintendo Company notes Atlantic bonds Kellogg Company notes McDonald's Corporation bonds Totais $ 79,900 $87,091 31,960 29,723 57,528 54,076 107.865 102,472 $ 277.253 $ 273,362 al Value Ad General Journal >