On December 31, 2015, Lujack Co. held the following short-term available-for-sale securities. Lujack had no short-term investments prior to the current period. Prepare the December 31, 2015, year-end adjusting entry to record the fair value adjustment for these securities.

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Available-fonSale Securities Nintendo Co. common stock Atlantic bonds payable Kellogg Co. notes payable .. . McDonald's Corp. common stock Cost Fair Value $44,450 $48,900 49,000 47,000 25,000 23,200 46,300 44,800