Answer:
 
Now we can calculate the degrees of freedom for the statistic given by:
 
And we can calculate the p value given by:
 
And we can find the p value using the following excel code:
"=1-CHISQ.DIST(19.221,2,TRUE)"
Since the p values is higher than a significance level for example  , we can reject the null hypothesis at 5% of significance, and we can conclude that the two variables are dependent at 5% of significance.
, we can reject the null hypothesis at 5% of significance, and we can conclude that the two variables are dependent at 5% of significance. 
Step-by-step explanation:
Previous concepts
A chi-square goodness of fit test "determines if a sample data matches a population".
A chi-square test for independence "compares two variables in a contingency table to see if they are related. In a more general sense, it tests to see whether distributions of categorical variables differ from each another".
Solution to the problem
Assume the following dataset:
Size Company/ Heal. Ins.   Yes   No  Total
Small                                      32   18    50
Medium                                 68     7    75
Large                                     89    11    100
_____________________________________
Total                                     189    36   225 
We need to conduct a chi square test in order to check the following hypothesis:
H0: independence between heath insurance coverage and size of the company
H1:  NO independence between heath insurance coverage and size of the company
The statistic to check the hypothesis is given by:
 
The table given represent the observed values, we just need to calculate the expected values with the following formula  
And the calculations are given by:
 
 
 
 
 
 
And the expected values are given by:
Size Company/ Heal. Ins.   Yes   No  Total
Small                                      42    8    50
Medium                                 63     12    75
Large                                     84    16    100
_____________________________________
Total                                     189    36   225 
And now we can calculate the statistic:
 
Now we can calculate the degrees of freedom for the statistic given by:
 
And we can calculate the p value given by:
 
And we can find the p value using the following excel code:
"=1-CHISQ.DIST(19.221,2,TRUE)"
Since the p values is higher than a significance level for example  , we can reject the null hypothesis at 5% of significance, and we can conclude that the two variables are dependent at 5% of significance.
, we can reject the null hypothesis at 5% of significance, and we can conclude that the two variables are dependent at 5% of significance.