A revenue department is under orders to reduce the time small business owners spend filling out pension form ABC-5500. Previously the average time spent on the form was 6.6 hours. In order to test whether the time to fill out the form has been reduced, a sample of 72 small business owners who annually complete the form was randomly chosen, and their completion times recorded. The mean completion time for ABC-5500 form was 6 hours with a standard deviation of 2.6 hours. In order to test that the time to complete the form has been reduced, state the appropriate null and alternative hypotheses.