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 Available for Sale Securities Cost Fair Value Nintendo Company notes $ 67,500 $ 73,575 Atlantic bonds 27,000 25.110 Kellogg Company notes 48,600 45,684 McDonald's Corporation bonds 91,125 86,569 Totals $ 234225 $ 230.938 Unrealized Amount Gain or Loss 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