An instructor in a large accounting class is interested in determining whether the grades that students get are related to how close to the front of the room the students sit. He has categorized the room seating as €œFront,€ €œMiddle,€ and €œBack.€ The following data were collected over two sections with 400 total students. Based on the sample data, can you conclude that there is a dependency relationship between seating location and grade using a significance level equal to 0.05?

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A B C DF Total Front 18 5S 30 3 106 Middle 742 95 I 156 Back 14 2 138 Total 28 12 229 28 3 400