Okay, let’s tackle this. So Ken Walling has experience in accounting, specifically in the petroleum industry, which is a niche area. His skills in Microsoft Office, Sap, and contract management are also valuable. He’s worked at Cimarex Energy, which is a mid-sized energy company. Location is Tulsa, Oklahoma, which is not a major hub for finance or accounting jobs. Salaries for accountants in this industry and location are generally lower than in major cities. According to the Bureau of Labor Statistics, the median annual salary for accountants in Oklahoma is around $60,000. However, considering his experience and skills, I would estimate his hourly rate to be around $125, which is slightly higher than the median salary. This rate is also in line with what I would expect for a mid-level accounting professional with expertise in petroleum accounting and contract management.