A professor thinks that a certain movie is fun and exciting for students. He selects heart rate (HR) measured before and after the movie as the dependent variable for a study on 12 students. He figures if the students are having fun and are excited, the heart rate will be higher right after the movie. The following data have been obtained. 
Definitions:
Liabilities
are present financial obligations arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.
Tax Rate
The percentage at which an individual or corporation is taxed.
Marketable Securities
These are liquid financial instruments that can be quickly converted into cash at market value, such as stocks, bonds, or Treasury bills.
Share Capital
The amount of money raised by a company through the issuance of shares to its shareholders, representing ownership in the company.
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