Complete the run ticket on p. 341 and give the entry to record the sale of the oil at \($30/bbl\) 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 73° and the observed gravity is 33°. The first tank measurement at the beginning of the run is 14'4" at a temperature of 77° and the second tank measurement at the end of the run is 1'6" at 78°. The BS&W content is .002.