Nishi Corporation prepares financial statements for each month$-$end. As part of its accounting process, estimated Income taxes are accrued each month for $30\%$ of the current month's net income. The income taxes are pald in the first month of each quarter for the amount accrued for the prlor quarter. The following information is avallable for the fourth quarter of the year just ended. When tax computations are completed on January $20$ of the following year, Nishi determines that the quarter's Income Taxes Payable account balance should be $$28,300$ on December $31$ of the year Just ended $($its unadjusted balance is $$24,690).$

$\backslash$table$[[$october net income,$$28,600$