Okay, let’s tackle this. So Mike Serna has 49 years of experience in accounting, which is a long time. He’s been in the same role since 1975, which suggests stability and expertise. Skills like financial analysis, budgeting, and financial reporting are in demand, especially in the accounting industry. However, his experience is in the small business sector, which tends to pay less than larger corporations. Location is Placentia, California, which is not a major hub for accounting professionals. Considering his skills, experience, and location, I estimate his hourly rate to be around $75, which is on the lower end of the accounting industry average.