The following table shows the past two years of quarterly sales information. Assume that there are both trend and seasonal factors and that the seasonal cycle is one year.

$\backslash$table$[[$QUARTER$,$SALES$],[1,215],[2,238],[3,210],[4,176],[5,165],[6,197],[7,156],[8,140]]$

Use regression and seasonal indexes to forecast quarterly sales for the next year.

Note: Do not round intermediate calculations. Round your answers to the nearest whole number.

$\backslash$table$[[$Quarter$,$Forecast$],[9,],[10,],[11,],[12,]]$