A bus company received several complaints on their bus service regarding the punctuality of the buses departing from certain locations. To investigate the issue, the company collected data on punctuality of buses departing from four different locations. The data are listed in the following contingency table:

Location A Location B Location C Location D Bus left late 15 40 37 22 Bus left on time 22 20 31 38 By using the p-value approach at a 5% significance level, conduct a contingency analysis to determine whether the punctuality of busses is dependent on the location.