PB4-4 (Algo) Identifying and Preparing Adjusting Journal Entries [LO 4-1, LO 4-2, LO 4-3, LO 4-6] [The following information applies to the questions displayed below.] Learn to Play, Incorporated, is a one-person company that provides private piano lessons. Its unadjusted trial balance at December 31,2021 , follows, along with information about selected accounts. 1. Prepare the (preliminary) unadjusted net income statement for the year ended December 31,2021