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.The value of the test statistic is:
Definitions:
Surplus
Funds that remain after a partnership has been dissolved and all other debts and prior obligations have been settled.
Vested Property Right
A right concerning property ownership that is fully guaranteed and cannot be taken away without due process.
Certificate of Limited Partnership
A legal document that formalizes the establishment of a limited partnership in accordance with state laws.
Secretary of State's Office
The office responsible for a range of duties including managing state records, overseeing elections, and handling business registrations depending on the country or state.
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