**Step one**: Take the second set away from the first to get the difference

**Step two**: Rank the differences. Ignore any positive or negative signs and 0 values.

**Step three**: In the "difference" column, count how many positive and negative numbers there are.

**Step four**: Make calculation using the less frequent sign (postive or negative). Add scores in the ranked order of difference column which belong to either the postive or negative sign.

**Step five**: Calculate the n value. If there is a sample of e.g. 9, and one of them has a 0 difference, do not count them so n=8.

**Step six**: Match n value to the table of critical value. Values are found at the 0.05 significance level for two-tailed hypothesis.

**Step seven**: If the observed value is higher than the critical then the results are not significant, meaning the null hypothesis will be accepted. If the observed value was lower than the critical value the results were significant, meaning the null hypothesis would have been rejected.

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