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To estimate the parameters of a simple linear regression model, students who already know calculus can minimize the total squared deviations by setting its first-order partial derivatives to zero and solving simultaneously. For students who do not know calculus, most teachers/textbooks simply state the formulas without justifying them. Students accept the formulas on faith; and for given data, they evaluate the estimates using a calculator or a statistical software. In this paper, we justify the formulas without invoking calculus. We hope the users of statistics will benefit from our proposed justifications.

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