A recent magazine article stated that 25% of the businesses that were audited by the Internal Revenue Service (IRS) last year had never been audited before, 40% had been audited one previous time, and 35% had been audited at least twice before. In a simple random sample of 100 businesses being audited this year, 21 had never been audited before, 52 had been audited one previous time, and 27 had been audited at least twice before. Conduct a proper hypothesis test to determine whether this sample result is enough to reject a null hypothesis that the audit proportions are the same as last year. Use a significance level of .05.