A survey was carried out on annual incomes of corporate trainers in state of New York in some areas having population less than 100,000 and in metropolitan areas which is having population over 500,000.  Sample statistics are given below:

Sample Statistic       Population less than 100K      Population more than 500K
Sample Size                          45                                   60
Sample Mean                     $31,290                           $31,330
Sample SD                        $1,060                              $1,900

Test the hypothesis that annual incomes of corporate trainers in areas of greater than 500,000 are considerably greater than those in areas of less than 100,000. Utilize 5% level of risk.