The normal equations for the straight line  are
 
 
 
So, we need to find the value of  and  to find the value of A and B.
 
 | 
 | 
 | 
 | 
| 1 | 
1 | 
1 | 
1 | 
| 2 | 
3 | 
6 | 
4 | 
| 3 | 
5 | 
1 | 
9 | 
| 4 | 
6 | 
24 | 
16 | 
| 5 | 
5 | 
25 | 
25 | 
 | 
 | 
 | 
 | 
 
 
The normal equations for the straight line are
 
 
 
By solving equation ( 1 ) and ( 2 ), we have
 
 and 
 
Therefore, the best fit line is .