3 Required information 04 Knowledge Check 01 Jerome, Inc., owned a single short-term available for sale security with a cost of $40,000 and a fair value of $40.500 at December 31 of the previous year At that time, an adjusting entry was recorded for the fair value adjustment with a debt to Far Value Adjustment- Available for sale for $500 and a credit to Unrealized Gain-Equity for $500. Jerome sold that security for $39.900 on January 4 of the current year Ceped 100 Complete the necessary journal entry for January 4th by selecting the account names from the pull down menus and entering the dollar amounts in the debit and credit columns (Assume that the portion of the entry that removes the balance in the Unrealed Gan -Equity and Fair Value Adjustment-Available for sale (1) accounts will be made in a separate ouma entry! Print rences View transaction list Journal entry worksheet 1 Jerome, Inc., owned a single short-term available for sale security with a cost in can mantan Paramar 21 nftheir 03