Determine the seasonal indices by the link relative method for the following time series Sales (in '000 Rs.) by a Factory. Mos. Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. Yr. 1995 5 10 20 10 5 20 40 10 10 20 50 1996 4 8. 16 8 4 16 32 8. 4 8 16 40 1997 10 20 40 20 10 40 80 20 10 20 40 60 1998 12 24 48 24 12 48 96 24 12 24 48 36

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