On December 31, Lujack Company held the following short-term avallable-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. 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. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these dabt securities. Noter if no entry is required for a transoction/event, seloct "No journal entry required" in the first occount field. Journal entry worksheet Record the year-end adjustment to fair value, if any