An auditor for a hardware store chain wished to compare the efficiency of two different auditing techniques. To do this he selected a sample of nine store accounts and applied auditing techniques A and B to each of the nine accounts selected. The number of errors found in each of techniques A and B is listed in the table below:

Errors in A	Errors in B
27	13
30	19
28	21
30	19
34	36
32	27
31	31
22	23
27	32

Does the data provide sufficient evidence to conclude that the number of errors in auditing technique A is fewer than the number of errors in auditing technique B at the 0.01 level of significance? Select the [Alternative Hypothesis, Value of the Test Statistic]. (Hint: the samples are dependent)

a)[A < B, 1.976]

b)[_D 0, 1.976]

c)[_D= 0, 1.976]

d)[_D< ₁, 1.976]

e)[_D< 0, 1.976]

f)None of the above