Use a multiple regression model to develop an equation to account for ( trend and seasonal effects in the data. Use the dummy variables you d developed in part (b) to capture seasonal effects and create a variable t ) such that t = 1 for Quarter 1 in Year 1, t = 2 for Quarter 2 in Year 1,... t = 12 for Quarter 4 in Year 3. If required, round your answers to three decimal places. For subtractive or negative numbers use a minus sign even if there is a + sign before the blank. (Example: -300) Value = + Qtrlt + Qtr2t + 3.635 Item 11 0 Item 12 -2.406 Item 13 Qtr3t + t -1.813 Item 14 0.406 Item 15