Okay, so Alberta has 23 years of experience in accounting roles, which is a significant amount of time. Her skills include invoicing, purchasing, accounts receivable, and accounts payable, which are all in-demand areas. However, her experience is in a specific industry (crane carrier company) and location (Tulsa, OK), which might limit her earning potential. Considering her skills and experience, a rate of $45 per hour seems reasonable, which is around $23-$30 per hour for an entry-level accounting role, adjusted for her level of experience and industry. This rate is also lower than what I would expect for a more senior role or one with more specialized skills.