Suppose we want to test the null hypothesis H0 : ì = 400 against H1 :ì < 400. The test statistic is

calcuated as −1.23 and the two-tailed critical value is 1.96. The appopriate p–value will be
(1) −0.0500
(2) 0.3907
(3) 0.1093
(4) 0.8907
(5) −0.1093

"<" means "less than," which indicates a one-tailed test. Why would you be looking for a two-tailed value?

If you want to indicate "not equal," it would be better to use "≠" or (if you don't have that symbol available, "not =."

Again, use the table in your stat text.