MAD values

(8.1) The following data show the number of issues from initial public offerings (IPOs) for a 13-year period released by the Securities Data Company. Two models have been developed to forecast for the years 3 through 13 using exponential smoothing techniques with alpha values of 0.4 and 0.6. Which model is more accurate based on their MAD values? Forecast (a=0.4) Forecast (a=0.6) Year 1 2 3 4 5 6 # of Issues (y) 332 694 518 222 209 172 332 477 493 385 314 332 549 530 345 264 The exponential smoothing model with alpha value of 0.4. The exponential smoothing model with alpha value of 0.6. The two models are equally accurate