A recent article in Business Week listed the Best Small Companies. We are interested in the current results of the companies sales and earnings. A random sample of 12 companies was selected and the sales and earnings, in millions of dollars, are reported below.

Company	Sales ($ millions)			Earnings ($ millions)			Company	Sales ($ millions)			Earnings ($ millions)
Papa John's International	$	87.4		$	4.9		Checkmate Electronics	$	17.5		$	2.6
Applied Innovation		18.6			4.4		Royal Grip		9.8			1.7
Integracare		17.4			1.3		M-Wave		19.6			3.5
Wall Data		71.7			8.0		Serving-N-Slide		53.7			8.2
Davidson & Associates		58.6			6.6		Daig		28.6			6.0
Chico's FAS		47.3			4.1		Cobra Golf		69.2			12.8

Let sales be the independent variable and earnings be the dependent variable. (Round your answers to 3 decimal places. Enter your answer to Part (d) in millions of dollars; e.g., enter $3,856,000 as 3.856))

(a)	The coefficient of correlation is .
(b)	The coefficient of determination is .
(c)	The regression equation, with the coefficients, is Y' = + X
(d)	For a small company with $30 million in sales, an estimate of the earnings is millions of dollars.