Required information [The following information applies to the questions displayed below.] On December 31, Reggit Company held the following short-term investments in its portfolio of available-for-sale debt securities. Reggit had no short-term investments in its prior accounting periods. Prepare the December 31 adjusting entry to report these investments at fair value. Complete this question by entering your answers in the tabs below. Computation of fair value adjustment. Journal entry worksheet Record the year-end adjusting entry for the securities portfolio. Note: Enter debits before credits