Please forecast for Q$4$ for $2023$ and Q$1$ for $2024$ for a Galveston restaurant using the

naive, three quarter moving average, and exponential smoothing method. The following data is available:

Seasonality Factor Actual sales

$1$Q$2023\mathrm{.}65175,000$

$2$Q$20231\mathrm{.}25325,000$

$3$Q$20231\mathrm{.}80400,000$

$4$Q$2023\mathrm{.}30$

The exponential smoothing factor is O$\mathrm{.}74$ and the deseasonalized forecast for $3$Q$2023$ was $200,000.$ The actual sales for $4$Q $2023$ was $63,000.$