Subtract the data in the second column from the first
Record how many negative and how many positive numbers
Step 2 - adding up
Add up how many positive numbers and how many negative numbers there are in total
Step 3 - the calculated value
The less frequent value is the calculated value
Data in the table that is calculated as 0 is ignored
Step 4 - calculated vs. critical value
To be significant the calculated value needs to be equal or less to the critical value
Find the critical value by looking for the stated level of significance (usually 0.05) and the amount of pps in a second table
Model answer
The result is/is not significant as the calculated value of S=_ is more/less than the critical value of 5 for a one-tailed/two-tailed test at p = 0.05 where N = _