Find the equation of the least-squares line for the data. 
Definitions:
Cost of Capital
The rate of return that a company must earn on its investment projects to maintain its market value and attract funds.
Financial Lease
A lease agreement where the lessee effectively obtains all the risks and rewards of ownership without actually owning the asset.
Financial Statement
A formal record of the financial activities and position of a business, person, or other entity, providing an overview of its financial performance and health.
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