You are given the task of forecasting demand for water ski equipment for a local company. As anticipated, you observe that demand is highly seasonal. The following table gives the quarterly demand data (sales in hundreds of units) for the years 2020-2023.

Quarter	2020	2021	2022	2023
1	15	22	32	32
2	10	10	10	10
3	125	100	140	155
4	75	87	99	110

Using regression analysis as the first step, develop a forecasting model with quarterly seasonal indices for this company. Forecast demand for each quarter in 2024. For the intercept and slope of your regression line, you may use the following values:.

Intercept 40.6 Slope 5.496

In your answer, please report the regression forecasts for 2020-2024, the seasonal indices, and the final seasonal forecasts for 2024.