Question

I have tried to find the p value and z statitcs for each of the firms below and I am so confused becuase my answers arent making any sense. The randome sample is 40, the hypothesis we are testing is a lower tail test 35, pop st deviation is 6 and level of sig is 0.03. I have tried to find the p values but it doesnt make sense because my answers look wrong because for firm 1 the p value i got was 0.99 and the z stat. was 2.65 and for firm 2 the p value was 0.04 and the z st was -1.73. I kniw this is wrong because the values for the z score should all be negative because its a lower tail test. Please help - below is the data for the firms from excel, I honeslty need help and I want to understand how to do it

firm1 firm2
31.92 35.35
43.27 29.74
43.36 43.17
49.18 40.67
40.21 28.69
29.35 35.17
52.18 30.29
33.45 27.74
32.89 36.61
34.88 27.21
42.18 33.08
37.91 35.46
36.69 39.80
31.41 26.84
37.02 23.60
30.74 32.20
33.07 29.36
48.78 27.42
42.34 32.98
40.53 36.51
35.44 34.42
37.34 40.33
31.32 28.53
44.47 48.18
38.03 32.89
32.82 34.65
21.66 27.57
39.92 36.53
36.10 32.75
37.79 36.92
40.01 38.27
45.74 31.94
48.74 37.61
37.07 34.39
19.80 33.73
30.52 34.99
37.45 32.82
42.59 25.97
37.20 32.81
35.47 26.83