5s Audit

Michael is a full-time bartender. The IRS is auditing its tax returns this year. Michael says that on average a night, he made $ 40 in tips. To support this claim, he sent the IRS a random sample of records for 43 of these evenings. The use of these documents, the IRS has calculated the average of the sample and found it to x = 50 with sample standard deviation s = 32. Find the sample associated z value and P value. Do these recipes indicate that Michael has received an average of more than 40 million dollars in tips last year a 1% level of significance?

null hypothesis means ... is not equal to 40
Other ........... mean = 40