In the sign test procedure described in this section, we excluded ties (represented by 0 instead of a sign of + or -). A second approach is to treat half of the 0s as positive signs and half as negative signs. (If the number of 0s is odd, exclude one so that they can be divided equally.) With a third approach, in two-tailed tests make half of the 0s positive and half negative; in one-tailed tests make all 0s either positive or negative, whichever supports the null hypothesis. Assume that in using the sign test on a claim that the median score is at least 100, we get 60 scores below 100, 40 scores above 100, and 21 scores equal to 100. Identify the test statistic and conclusion for the three different ways of handling differences of 0. Assume a 0.05 significance level in all three cases.