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 securitles. 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 Cout Fair Value Unrealized Amount Cain or Lous? Nintendo Company notes Atlantic bonds Kellogg Company notes McDonald's Corporation bonds Totals $ 75,400 $ 82,186 30,100 28,040 54,288 51.031 101,790 96,701 $ 261,638 $ 257,967 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 General Journal Debit Credit Date December 31 Record entry Clear entry View general Journal