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Does living in a state with high or low cost of living affect salary?

Im providing the introduction and the data sampling paragraph, but the data sampling paragraph needs to be updated. The list of Top 5 and Bottom 5 states for cost of living. Im providing the link to where you can get the information in regards to accounting salaries by state. There isnt any length that the paper has to be so Im paying for 4 but it doesnt have to be 4. Im also going to provide the instructions on how to add data analysis to excel because it will be needed.
Salaries by state link: