A corporation owns several shops. The strategic planner for the corporation believes dollars spent on advertising might be a predictor of total sales dollars. As an aid in longterm planning, she gathers the following sales and advertising information from several of the shops for 2016 ($ millions).

Advertisement sales

12.5 148

3.7 55

21.6 338

60.0 994

37.6 541

6.1 89

16.8 126

41.2 379

Develop the equation of the simple regression line to predict sales from advertising expenditures using these data.