Sales by quarter for last year and the first three quarters of this year were as follows: Table Summary: A table with two columns. The first column lists the year, and the second column is titled the quarter. The second column is divided into four columns titled $1,2,3,$ and $4.$ Quarter $1234$ Last year $$23,000$ $$27,000$ $$18,000$ $$9,000$ This year $19,00024,00015,000$ Using a procedure that you develop that captures the change in demand from last year to this year and the seasonality in demand, forecast expected sales for the fourth quarter of this year.