Gemini Oil Company owns a $100\%$ working interest in a lease on which there is a $\frac{1}{8}$ royalty interest. During one month, Gemini Oil produced and sold $3,000$ MCF of gas at $$\frac{4\mathrm{.}50}{m}$mbtu to Tawhoe Gas Plant. Based on gas analysis the btu factor is $1\mathrm{.}039.$ Assume production taxes are $5\%.$

A$).$ Calculate the revenue distribution $($Gross revenue, severan$$e tax and net of severance tax$)$ for working interest and royalty owners.

B$).$ Prepare the journal entry assuming the Gemini Oil Compnay is responsible for distributing royalty and production taxes.

C$).$ Prepare the journal entry assuming Tawhoe Gas Plant is responsible for distributing royalty and severance tax.