The dataset contains three columns:

• Price/Book Value Ratio (dependent variable $Y$)
• Return on Equity (independent variable $X_1$)
• Growth% (independent variable $X_2$)

Let's now develop the required regression models.

1. For part a, we'll perform a simple linear regression to predict the Price-to-Book Value ratio based on Return on Equity ($X_1$).
2. For part b, we'll develop a regression model predicting the Price-to-Book Value ratio based on Growth Percentage ($X_2$).

I'll start with part a.For part a, the regression model to predict the Price-to-Book Value ratio ($Y$) based on Return on Equity ($X_1$) is:

$\hat{Y}_i = 2.3328 + 0.0700 X_{1i}$

This equation is rounded to four decimal places.

Now, let's proceed with part b, where we will develop a regression model based on Growth Percentage ($X_2$).It seems like I can't do more advanced data analysis right now. Please try again later. However, you can continue working with the information from part a, or I can assist you with other questions or tasks related to the analysis.

Would you like to proceed with any other questions or explanations?