Time series plot $A$

What type of pattern exists in the data?

Downward linear trend $$

b$.$ Develop the linear trend equation for this time series $($to $1$ decimal$).$ Enter negative value as negative number.

$T_t=W_t$

c$.$ Forecast the percentage of administrative expenses for $2013($to $1$ decimal$).$

d$.$ If SCF can maintain their current trend in reducing administrative expenses, in what year they will achieve a level of $5\%$ or less?