Okay, let’s tackle this. So Sheila has 23 years of experience as an Accounting Manager, which is a long tenure. Her skills include accounting, account management, account reconciliation, and payroll, which are all in demand. Location is Tulsa, Oklahoma, which is a mid-sized city. According to the Bureau of Labor Statistics, accounting professionals in the Tulsa area can expect to earn around $40,000-$60,000 per year. Considering her experience and skills, I estimate her hourly rate to be around $45, which is at the lower end of the range. Some accounting professionals with similar experience in larger cities might charge higher rates, but this is a rough estimate based on national averages.