3. Rowen, Inc. had pre-tax accounting income of $2,700,000 and a tax rate of 20% in 2021, its first year of operations. During 2021 the company had the following transactions: ReceivedrentfromJane,Co.for2022MunicipalbondincomeDepreciationfortaxpurposesinexcessofbookdepreciation$96,000$120,000$60,000 a. Record the tax related journal entry for 2021 : b. Assume that in 2022 Rowan has $2,000,000 in pre-tax accounting income and no new book-tax difference. In 2022 tax and book depreciation are equal, and the 96,000 in rent has now been earned for book purposes. Record the tax related journal entry for 2022 : c. Assume that in 2023 Rowan has $1,500,000 in pre-tax accounting income and no new book-tax difference. In 2023 book depreciation exceeds tax depreciation by $60,000. Record the tax related journal entry for 2023