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. 3. Prepare the adjusting journal entries that are required at December 31, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 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. Calculate the adjusted net income that the company should report for the year ended December 31,2021. 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