Okay, let’s tackle this. So Janell Barganier has a certification as a Certified Public Accountant, which is a well-respected credential. Her skills in financial accounting, strategic planning, and customer service are also valuable. Location is Decatur, Georgia, which is not a major hub for finance. Considering her certification and skills, she might be able to charge a rate similar to entry-level CPAs in similar locations. Maybe around $75 per hour, which is a common rate for entry-level CPAs in smaller markets.