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 Adjustment General Journal Computation of fair value adjustment. Computation of Fair Value Adjustment Available-for-Sale Securities Cost Fair Value Unrealized Amount Gain or Loss? Nintendo Company notes $ 74,100 $ 80,769 Atlantic bonds 29,640 27,565 Kellogg Company notes 53,352 50,151 McDonald's Corporation bonds Totals 100,035 95,033 $ 257,127 $ 253,518 view transaction list Journal entry worksheet Record the year-end adjustment to fair value, if any. Note: Enter debits before credits. Date December 31 General Journal Debit Credit