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Problem 2: Rowen, Inc. had pre-tax accounting income of $180,000 and a tax rate of 21% in 2019, its first year of operations. During 2019 the company had the following transactions: Received rent from Jane, Co. for 2020 $64,000 Municipal bond income $80,000 Prepaid insurance was purchased during 2019540,000 a. For 2019, Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable? (5 points) b. For 2019, prepare the income tax expense section of the income statement, beginning with the line "Income before Income Taxes? (3 points)