At = 0.05, test to determine if the means of the three populations (from which the following samples are selected) are equal. Use both the critical and p-value approaches. 
Definitions:
Posting
The process of recording financial transactions in the ledger of an accounting system.
Trial Balance
An accounting worksheet that sums up the balances from all ledgers into equal debit and credit column figures.
Related Accounts
Accounts in financial statements that are linked or associated with each other, often used to assess the financial health of a business.
Complete Unit
A single item that is ready for sale or use, containing all its necessary parts or components.
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