A company's average accounts receivable per customer is $132. After a problem in the automated accounting software is suspected, a random sample of...

A company's average accounts receivable per customer is $132.54. After a problem in the automated accounting software is suspected, a random sample of 38 accounts reveals a sample mean of $143.55 and a sample standard deviation of $38.29.In a two-sided hypothesis test to see if the average accounts receivable has changed, the best formulation of the null hypothesis is: