2. A consulting firm estimates the quarterly sales (in millions of dollars) of a Regional Airlines called "U Fly", by the following significant model:

E(Sales)=300.5 + 2.37(T) - 4.6Q₁ - 6.8Q₃ + 8.65Q₄

Where E(sales) is the average sales for each quarter (in millions of dollars), T is a time index defined as 1,2,3,4,5,6,7,8,9,10,12,13,14,15,16,17,18,19,20, and 20 represents the first quarter of 2020, Q₁=1 When the first quarter, 0 otherwise, Q₃=1 when in the third quarter, 0 otherwise, and Q₄=1 when in the fourth quarter, 0 otherwise.

a. Briefly explain the meaning of estimated sample slopes for the trend (2.37) and the first quarter (-4.6).

b. Forecast actual sales (in dollars) for the second and third quarters of 2020. Explain your answers.

Please show work