Problem $3-26($Algo$)$

The following table shows the past two years of quarterly sales information. Assume that there are both trend and seasonal factors and that the seasonal cycle is one year.

$\backslash$table$[[$QUARTER$,$SALES$],[1,213],[2,236],[3,204],[4,185],[5,165],[6,196],[7,153],[8,142]]$

Use regression and seasonal indexes to forecast quarterly sales for the next year.

Note: Do not round intermediate calculations. Round your answers to the nearest whole number.

$\backslash$table$[[$Quarter$,$Forecast$],[9,],[10,],[11,],[12,]]$