On December 3t, Lujack Company held the following short-term avaliable-for-sale securities. Lujack had no short-term investment 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 3t, Lujack Company held the following short-ferm avallable-for-sole securities. Lujack had no short-torm 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 debt securities. (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