Given the following information, what is the least squares estimate of the slope? 
Definitions:
Operating Income
The income produced from the normal operations of a company, subtracting operating expenses from gross profit.
Average Total Assets
A measure used to evaluate a company's efficiency and profitability, calculated by averaging the total assets at the beginning and end of an accounting period.
Stockholders' Equity
The portion of a company's assets that belongs to shareholders after deducting liabilities, representing ownership interest.
Common Stock
A type of security that signifies ownership in a corporation and represents a claim on part of the company's profits or losses.
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