Step 1 :1. Compute the sample mean difference: \( \bar{d} = M_{1} - M_{2} = 68.6 - 81 = -12.4 \)
Step 2 :2. Calculate standard error: \( SE = \sqrt{\frac{S_{1}^{2}}{n_{1}} + \frac{S_{2}^{2}}{n_{2}}} = \sqrt{\frac{23.1^2}{14} + \frac{16.5^2}{19}} = 7.7467 \)
Step 3 :3. Compute the test statistic: \( t = \frac{\bar{d} - 0}{SE} = \frac{-12.4}{7.7467} = -1.6019 \)
Step 4 :4. Calculate degrees of freedom: \( df = \min(n_{1}-1, n_{2}-1) = \min(13, 18) = 13 \)