IS SOMEONE ENOUGH EXPERT TO FIND A SOLUTION IN THE BELOW QUESTIONS?

ALL THE REPLIES UP TO KNOW ARE COMPLETELY WRONG !!!

date	sales
Jan-95	1664,81
Feb-95	2397,53
Mar-95	2840,71
Apr-95	3547,29
May-95	3752,96
Jun-95	3714,74
Jul-95	4349,61
Aug-95	3566,34
Sep-95	5021,82
Oct-95	6423,48
Nov-95	7600,60
Dec-95	19756,21
Jan-96	2499,81
Feb-96	5198,24
Mar-96	7225,14
Apr-96	4806,03
May-96	5900,88
Jun-96	4951,34
Jul-96	6179,12
Aug-96	4752,15
Sep-96	5496,43
Oct-96	5835,10
Nov-96	12600,08
Dec-96	28541,72
Jan-97	4717,02
Feb-97	5702,63
Mar-97	9957,58
Apr-97	5304,78
May-97	6492,43
Jun-97	6630,80
Jul-97	7349,62
Aug-97	8176,62
Sep-97	8573,17
Oct-97	9690,50
Nov-97	15151,84
Dec-97	34061,01
Jan-98	5921,10
Feb-98	5814,58
Mar-98	12421,25
Apr-98	6369,77
May-98	7609,12
Jun-98	7224,75
Jul-98	8121,22
Aug-98	7979,25
Sep-98	8093,06
Oct-98	8476,70
Nov-98	17914,66
Dec-98	30114,41
Jan-99	4826,64
Feb-99	6470,23
Mar-99	9638,77
Apr-99	8821,17
May-99	8722,37
Jun-99	10209,48
Jul-99	11276,55
Aug-99	12552,22
Sep-99	11637,39
Oct-99	13606,89
Nov-99	21822,11
Dec-99	45060,69
Jan-00	7615,03
Feb-00	9849,69
Mar-00	14558,40
Apr-00	11587,33
May-00	9332,56
Jun-00	13082,09
Jul-00	16732,78
Aug-00	19888,61
Sep-00	23933,38
Oct-00	25391,35
Nov-00	36024,80
Dec-00	80721,71
Jan-01	10243,24
Feb-01	11266,88
Mar-01	21826,84
Apr-01	17357,33
May-01	15997,79
Jun-01	18601,53
Jul-01	26155,15
Aug-01	28586,52
Sep-01	30505,41
Oct-01	30821,33
Nov-01	46634,38
Dec-01	104660,67

Derive a set of 11 monthly dummy variables , =2,3,,12, where each takes the value 1 if the monthly index of observation is and 0 otherwise. Tip: To construct the dummies, use the Excel built-in function MONTH(.), which returns the month index of a date entry in a cell. 5.2. Based on the estimation data set, run the regression log()=0+12=2++ (M2) where , =2,3,,12 are the coefficients of the dummy variables (note that we have deliberately left out the January dummy in order to avoid estimation problems). Based on estimation results, answer the following questions: A. Ceteris paribus, how much on average does the logarithm of December sales deviate from January levels? B. At 5% significance, test the hypothesis that monthly sales exhibit a linear trending behavior during our sample period.