Table 8 O _{r , c} and E _{r , c} for the study of the annual turnover of commercial companies in regions A and B

O _r,c

E _r,c

$\frac{{\left({\mathbf{O}}_{\mathbf{r}\mathbf{,}\mathbf{c}}\mathbf{-}{\mathbf{E}}_{\mathbf{r}\mathbf{,}\mathbf{c}}\right)}^{\mathbf{2}}}{{\mathbf{E}}_{\mathbf{r}\mathbf{,}\mathbf{c}}}$