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If the Operator remits all severance taxes and distributes all revenue to royalty and working interest owners, which account will be debited for the total

If the Operator remits all severance taxes and distributes all revenue to royalty and working interest owners, which account will be debited for the total gas sales amount to be received from the purchaser under the accrual method?

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A/R-Purchaser

A/P-WI Owners

A/P-Purchaser

Gas Revenue

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