Define the variables
x ------> time (quarter of a year)
y -----> earnings (in millions of $)
step 1
To find out the equation of the line we need two points
so
from the graph
we take the points
(0,2.5) and (5,25)
Find the slope
m=(25-2.5)/(5-0)
m=22.5/5
m=4.5
step 2
Find the equation of the line in slope intercept form
y=mx+b
we have
m=4.5
b=2.5
substitute
y=4.5x+2.5