How many tissues should the Kimberly Clark Corporation package of Kleenex contain? Researchers determined that 60 tissues is the mean number of tissues used during a cold. Suppose a random sample of 100 Kleenex users yielded the following data on the number of tissues used during a cold: 
Using the sample information provided, calculate the value of the test statistic.
Definitions:
Capital Deficiency
A situation where a company's liabilities exceed its assets, indicating potential insolvency or a need for additional funding.
Credit Balances
Balances in financial accounts that signify amounts owed to others, which are common in liability accounts, equity accounts, and revenue accounts.
Capital Balances
The amount of money that owners have invested in a company minus any withdrawals they have made from the company.
Income Ratios
Financial metrics that compare various components of income to detect insights and trends within a company’s financial performance.
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