Exhibit 10-8
In order to determine whether or not there is a significant difference between the hourly wages of two companies, the following data have been accumulated. 
-Refer to Exhibit 10-8. The null hypothesis
Definitions:
Capital Balance
The amount of money that a partner has invested in a partnership minus any withdrawals or distributions.
Capital Equity
The amount of owners' equity in a firm, representing the residual interest in the assets of the entity after deducting liabilities.
Partnership Income
The earnings distributed to partners in a partnership based on the partnership agreement or ownership percentage.
Partners' Capital Statement
A financial statement that shows changes in each partner's capital account for a specific period.
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