name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair

[The following information applies to the questions displayed below.] Val's Hair Emporium operates a hair salon. Its unadjusted trial balance as of December 31,2021 , follows, along with information about selected accounts. PA4-4 (Algo) Part 2 2. Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair