George Butler owned a tugboat and was tired of his current job.He decided to open a business that provides day tugboat tours to tourists along the Mississippi River near his hometown.Prepare journal entries to record the following transactions. 
Definitions:
Level Of Significance
A threshold or criterion for judging whether a statistical result is significant, commonly set at values like 0.05 or 0.01, indicating the risk of a Type I error.
Null Hypothesis
A default hypothesis that there is no significant difference or effect, tested against to determine the likelihood of the alternative hypothesis.
One-Tail Test
A statistical test in which the region of rejection is on only one side of the sampling distribution, used to determine if a parameter is greater than or less than a certain value.
Two-Tail
Describes tests or intervals in statistics that consider extreme values in both tails of the distribution to test hypotheses or compute confidence intervals.
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