Val's Hair Emporium is a hair salon. Its unadjusted trial balance as of December 31, 2017, follows, along with information about selected accounts. Credit Account Name Cash Supplies Prepaid Rent Accounts Payable Debit $ 29,100 8,700 12,600 $ 2,600 Wages Payable Income Tax Payable Contributed Capital Retained Earnings Hair Styling Revenue Wages Expense Utilities Expense Rent Expense Supplies Expense Income Tax Expense Further Information As reported on December 31 bank statement. Based on count, only $4,300 of supplies still exist. This amount was paid November 1 for rent through the end of January. This represents the total amount of bills received for supplies and utilities through December 15. Val estimates that the company has received $1,000 of utility services through December 31 for which it has not yet been billed. Stylists have not yet been paid $260 for their work on December 31. The company has paid last year's income taxes but not this year's taxes. This amount was contributed to the company in prior years. This is the balance reported at the end of last year. Customers pay cash when they receive services. This is the cost of stylist wages through December 30. This is the cost of utilities through December 15. This year's rent was $4,200 per month. This is the cost of supplies used through November 30. The company has an average tax rate of 30 percent. 3,100 3,100 141,800 34,600 15,5ec 42, eee 8,109 Totals $150,680 $150, 606 Required: 1. Nothing to answer here. 2. Name the five pairs of balance sheet and income statement accounts that require adjustment. Balance Sheet Account Related Income Statement Account