The normal equations for the second degree polynomial  are,
 
 
 
 
So, we need to find the value of  To find the value of A, B and C.
 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 
 
The normal equations for the second degree polynomial are,
 
 
 
 
 
 
By equation ( 1 ), ( 2 ) and ( 3 ), we have
 
 and 
 
Therefore, the best fit line is .
 
Therefore, the best fit li