On December 31, 2013, Lujack Co. held the following short term available for sale securities.
![2466_267-B-A-I (3798).png](https://secure.tutorsglobe.com/CMSImages/2466_267-B-A-I (3798).png)
Lujack had no short-term investments prior to the current period. Prepare the December 31, 2013, year end adjusting entry to record the fair value adjustment for thesesecurities.