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. Computation of fair value adjustment. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the year-end adjustment to fair value, if any. Note: Enter debits before credits