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. Available-for-Sale Securities Nintendo Company notes Atlantic bonds Kellogg Company notes McDonald's Corporation bonds Totals Computation of Fair Value Adjustment Cost Fair Value Unrealized Amount Gain or Loss? $ 87,400 $ 95,266 34,960 32,513 62,928 59,152 117,990 112,091 $ 303,278 $ 299,022 Fair Valon Adjustment General Journal >