Rework Exercise 13.36, basing the decision on the P-value corresponding to the observed value of the test

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Rework Exercise 13.36, basing the decision on the P-value corresponding to the observed value of the test statistic.
In exercise
A study of the number of business lunches that executives in the insurance and banking industries claim as deductible expenses per month was based on random samples and yielded the following results:
n1 = 40 x1 = 9.1 s1 = 1.9
n2 = 50 x2 = 8.0 s2 = 2.1
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