Use the following information for questions 5 and 6. Rowen, Inc. had pre-tax accounting income of $1,672,000 and a tax rate of 40% in 2015 , its first year of operations. During 2015 the company had the following transactions: 5. For 2015, what is the amount of income taxes payable for Rowen, Inc? a. $603,200 b. $654,400 c. $686,400 d. $772,800 6. At the end of 2015, which of the following deferred tax accounts and balances is reported on Rowen, Inc.'s balance sheet