Val's Hair Emporium operates a hair salon. Its unadjusted trial balance as of December 31,2021 , follows, along with information about selected accounts. 2. Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair. Journal entry worksheet 345 Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for rent. Note: Enter debits before credits. Journal entry worksheet 5 Record the adjusting entry for utilities expense. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for salaries and wages. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for income tax. Note: Enter debits before credits. Calculate the adjusted net income that the company should report for the year ended December 31,2021 4-a. Calculate the adjusted net income that the company should report for the year ended December 31,2021. 4-b. By what dollar amount did the adjustments in requirement (3) cause net income to increase or decrease? Complete this question by entering your answers in the tabs below. By what dollar amount did the adjustments in requirement (3) cause net income to increase or decrease