Exhibit 20.5.An accountant wants to know if the property taxes paid by clients that live in the city are different from those that live in the county.The property taxes paid by five clients from the city (1) and five clients from the county (2) are shown below (in dollars) . 
Refer to Exhibit 20.5.To determine if whether the medians of the taxes paid differ using the Wilcoxon rank-sum test,the competing hypotheses are:
Definitions:
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or within the normal operating cycle of the business.
Deferred Revenues
Deferred revenues refer to money received by a business for goods or services yet to be delivered or performed, recorded as a liability on the balance sheet until the obligation is fulfilled.
Working Capital
The difference between a company's current assets and current liabilities, indicating the short-term financial health and operational efficiency of a business.
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