Complete the run ticket on the following page and give the entry to record the sale of the oil at $75/bbl assuming a severance tax rate of 5% and a 1/5 RI. Use the tables given in the chapter. The tank number is 1, the observed temperature is 73ºF, and the observed API gravity is 33º. The first tank measurement at the beginning of the run is 14'4'' at a temperature of 77ºF, and the second tank measurement at the end of the run is 1'6'' at 78ºF. The BS&W content is 0.002.