Enter the data into Desmos (desmos.com), You should end up with a screen like the one below.

Take special note of the data values in the first column. The \(x\) values (in this case called \(x_{1}\) ) are described as the number of years since \(1992 .\) This means that \(1992,1996,2000, \ldots\) corresponds to 0 , \(4,8, \ldots\)
Examining the screen above, we see that \(m=-0.1675\) and \(b=19.94\). This means the equation of the least squares line is
\[
y=-0.1675 x+19.94
\]