WWD Oil Company sells 10,000 bbl of oil for $70 per barrel. The lease provides for a 1/6 Royalty interest, and the Working interest owner has distributed an Overriding Royalty interest of 25%. The severance tax rate is 6%. Record the entries of RI owner, the ORI owner and the WI owner, assuming WWD Oil assumes responsibility for distributing the taxes and royalty income.