IPTables blocking NetBIOS

Question

I have had this problem for a while now and I have finally decided to fix it once and for all.
I am unable to connect to the shared folders of other computers on the local network. Running smbclient with results in NT_STATUS_UNSUCCESSFUL but if I connect via the IP it succeeds (well almost).
[yaseen@luthien ~]$ smbclient -L //gamingpc
Enter yaseen's password:
Connection to gamingcomp failed (Error NT_STATUS_UNSUCCESSFUL)
[yaseen@luthien ~]$ smbclient -L 192.168.1.101
Enter yaseen's password:
Domain=[GAMINGPC] OS=[Windows 8 Single Language 9200] Server=[Windows 8 Single Language 6.2]
Sharename Type Comment
ADMIN$ Disk Remote Admin
C$ Disk Default share
Canon Printer Canon iP4600 series
Canon iP4600 series (Copy 1) Printer Canon iP4600 series (Copy 1)
IPC$ IPC Remote IPC
print$ Disk Printer Drivers
Users Disk
Connection to 192.168.1.101 failed (Error NT_STATUS_RESOURCE_NAME_NOT_FOUND)
NetBIOS over TCP disabled -- no workgroup available
However, after disabling iptables I am able to connect via the NetBIOS name.
[yaseen@luthien ~]$ sudo systemctl stop iptables
[yaseen@luthien ~]$ smbclient -L //gamingpc
Enter yaseen's password:
Domain=[GAMINGPC] OS=[Windows 8 Single Language 9200] Server=[Windows 8 Single Language 6.2]
Sharename Type Comment
ADMIN$ Disk Remote Admin
C$ Disk Default share
Canon Printer Canon iP4600 series
Canon iP4600 series (Copy 1) Printer Canon iP4600 series (Copy 1)
IPC$ IPC Remote IPC
print$ Disk Printer Drivers
Users Disk
Domain=[GAMINGPC] OS=[Windows 8 Single Language 9200] Server=[Windows 8 Single Language 6.2]
But even with IPtables off I am unable to connect to the shared folders with Thunar. I think I have opened the NetBIOS ports, so why is IPtables preventing the NetBIOS resolution?
[yaseen@luthien ~]$ sudo iptables -L
[sudo] password for yaseen:
Chain INPUT (policy DROP)
target prot opt source destination
ACCEPT all -- anywhere anywhere ctstate RELATED,ESTABLISHED
ACCEPT all -- anywhere anywhere
DROP all -- anywhere anywhere ctstate INVALID
ACCEPT ipv6 -- anywhere anywhere
ACCEPT icmp -- anywhere anywhere icmp echo-request ctstate NEW
UDP udp -- anywhere anywhere ctstate NEW
TCP tcp -- anywhere anywhere tcp flags:FIN,SYN,RST,ACK/SYN ctstate NEW
REJECT udp -- anywhere anywhere reject-with icmp-port-unreachable
REJECT tcp -- anywhere anywhere reject-with tcp-reset
REJECT all -- anywhere anywhere reject-with icmp-proto-unreachable
Chain FORWARD (policy DROP)
target prot opt source destination
Chain OUTPUT (policy ACCEPT)
target prot opt source destination
Chain TCP (1 references)
target prot opt source destination
ACCEPT tcp -- anywhere anywhere tcp dpt:http
ACCEPT tcp -- anywhere anywhere tcp dpt:sent-lm
ACCEPT tcp -- anywhere anywhere multiport dports netbios-ns,netbios-dgm,netbios-ssn,microsoft-ds,bootps,bootpc
Chain UDP (1 references)
target prot opt source destination
ACCEPT udp -- anywhere anywhere udp dpt:domain
ACCEPT udp -- anywhere anywhere multiport dports netbios-ns,netbios-dgm,netbios-ssn,microsoft-ds,bootps,bootpc
My smb.conf:
[global]
workgroup = WORKGROUP
server string = Samba Server
netbios name = SERVER
printcap name = /etc/printcap
load printers = yes
log file = /var/log/samba/%m.log
max log size = 50
security = user
wins server = 192.168.1.1
dns proxy = no
#============================ Share Definitions ==============================
[homes]
comment = Home Directories
browseable = no
writable = yes
[printers]
comment = All Printers
path = /var/spool/samba
browseable = no
# Set public = yes to allow user 'guest account' to print
guest ok = no
writable = no
printable = yes

Answer 1

# Generated by iptables-save v1.4.19.1 on Tue Sep 24 08:40:41 2013
*raw
:PREROUTING ACCEPT [1351:530820]
:OUTPUT ACCEPT [1311:145341]
COMMIT
# Completed on Tue Sep 24 08:40:41 2013
# Generated by iptables-save v1.4.19.1 on Tue Sep 24 08:40:41 2013
*nat
:PREROUTING ACCEPT [125:53285]
:INPUT ACCEPT [6:858]
:OUTPUT ACCEPT [298:19457]
:POSTROUTING ACCEPT [298:19457]
COMMIT
# Completed on Tue Sep 24 08:40:41 2013
# Generated by iptables-save v1.4.19.1 on Tue Sep 24 08:40:41 2013
*mangle
:PREROUTING ACCEPT [1351:530820]
:INPUT ACCEPT [1232:478393]
:FORWARD ACCEPT [0:0]
:OUTPUT ACCEPT [1311:145341]
:POSTROUTING ACCEPT [1341:148367]
COMMIT
# Completed on Tue Sep 24 08:40:41 2013
# Generated by iptables-save v1.4.19.1 on Tue Sep 24 08:40:41 2013
*filter
:INPUT DROP [0:0]
:FORWARD DROP [0:0]
:OUTPUT ACCEPT [1311:145341]
:TCP - [0:0]
:UDP - [0:0]
-A INPUT -m conntrack --ctstate RELATED,ESTABLISHED -j ACCEPT
-A INPUT -i lo -j ACCEPT
-A INPUT -m conntrack --ctstate INVALID -j DROP
-A INPUT -p ipv6 -j ACCEPT
-A INPUT -p icmp -m icmp --icmp-type 8 -m conntrack --ctstate NEW -j ACCEPT
-A INPUT -p udp -m conntrack --ctstate NEW -j UDP
-A INPUT -p tcp -m tcp --tcp-flags FIN,SYN,RST,ACK SYN -m conntrack --ctstate NEW -j TCP
-A INPUT -p udp -j REJECT --reject-with icmp-port-unreachable
-A INPUT -p tcp -j REJECT --reject-with tcp-reset
-A INPUT -j REJECT --reject-with icmp-proto-unreachable
-A TCP -p tcp -m tcp --dport 80 -j ACCEPT
-A TCP -p tcp -m tcp --dport 2316 -j ACCEPT
-A TCP -p tcp -m multiport --dports 137,138,139,445,67,68 -j ACCEPT
-A UDP -p udp -m udp --dport 53 -j ACCEPT
-A UDP -p udp -m multiport --dports 137,138,139,445,67,68 -j ACCEPT
COMMIT
# Completed on Tue Sep 24 08:40:41 2013