A study was conducted on annual incomes of corporate trainers in state of New York in metropolitan areas having the population less than 100,000 and in metropolitan areas having the population over 500,000. Some sample statistics are:
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 the annual incomes of corporate trainers in areas of more than 500,000 are significantly more than those in areas of less than 100,000. Employ the 5% level of risk.