A vertical tube is attached to the bottom of an open vessel. A liquid with an $\mathrm{SG}$ of 1.2 is draining through the tube, which is $10 \mathrm{~cm}$ long with an ID of $3 \mathrm{~mm}$. When the depth of the fluid in the tank is $4 \mathrm{~cm}$, the flow rate through the tube is $5 \mathrm{~cm}^{3} / \mathrm{s}$.

(a) What is the viscosity of the liquid (assuming it is Newtonian)?

(b) What would your answer be if you neglected the entrance loss from the vessel to the tube?