Final answer:
The null hypothesis states that the average income of accountants is equal to $51,497, while the alternative hypothesis states that it is not equal to $51,497.
Step-by-step explanation:
To identify the null and alternative hypotheses for the given conjecture about the average income of accountants, we can state the following:
Null Hypothesis (H0): The average income of accountants is equal to $51,497.
Alternative Hypothesis (H1): The average income of accountants is not equal to $51,497.
The null hypothesis assumes that there is no significant difference in the average income of accountants compared to the given value. The alternative hypothesis accounts for the possibility of a difference.