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? $ 77,600 $ 84,584 31,040 28,867 55,872 52,520 104,760 99,522 $ 269,272 $ 265,493 < Fair Value Adjustment General Journal >