The following is data a veterinarian collected from some of her clients. It is a rough estimate of a dog's weight and how long the dog lived. 
(See the Excel Data File.)
A) Calculate the covariance between a dog's weight and its life span.
B) Calculate and interpret the correlation coefficient.
Definitions:
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board that guide how financial transactions and other accounting events should be reported in financial statements.
Financial Instruments
Contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
Insurance Contracts
Legal agreements that provide compensation for specific losses or damages in exchange for premium payments.
Leases
Contracts in which one party agrees to rent property, services, or goods from another party for a specified time period in exchange for payment.
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