Consider the attached file. It contains sales in millions of dollars by quarter over three years. The data show quarterly seasonality with a linear trend. Use a multiple regression model to develop an equation to account for trend and seasonal effects in the data. Use the appropriate dummy variables in the file and add a linear trend variable which equals 1 for year 1 quarter 1, 2 for year 1 quarter 2 etc. The trend variable is equal to 12 for year 3 quarter 4. Use your estimated regression equation to predict Quarter 2 in Year 4.