Аппроксимация. Метод наименьших квадратов

Sub lb3()
Dim mx(5) As Variant
Dim my(5) As Variant
Mas2 = Array(14, 6, 2, 20, 3, 27, 15, 8, 10, 99)
For i = LBound(Mas2) To UBound(Mas2)
If i Mod 2 = 0 Then
mx(j) = Mas2(i)
j = j + 1
Else
my(jj) = Mas2(i)
jj = jj + 1
End If
Next i
'Debug.Print "x: " & Join(mx, vbTab)
'Debug.Print "y: " & Join(my, vbTab)
Call lab4(mx, my, a, b)
MsgBox "y=" & Round(a, 3) & "*x+" & Round(b, 3)
End Sub
 
Sub lab4(x As Variant, y As Variant, a As Double, b As Double)
n% = UBound(x, 1)
Sx# = 0
Sy# = 0
Sxy# = 0
Sx2# = 0
SY2# = 0
For i% = 1 To n%
    Sx# = Sx# + x(i%)
    Sy# = Sy# + x(i%)
    Sxy# = Sxy# + x(i%) * y(i%)
    Sx2# = Sx2# + x(i%) ^ 2
    SY2# = SY2# + y(i%) ^ 2
Next i%
    D# = CDb1(n%) * Sx2# - Sx# ^ 2
    Da# = CDb1(n%) * Sxy# - Sx# * Sy#
    Db# = Sy# * Sx2# - Sx# * Sxy#
    a = Da# / D#
    b = Db# / D#
End Sub

Sub lb3()
Dim mx(5) As Variant, a As Double, b As Double
Dim my(5) As Variant
Mas2 = Array(14, 6, 2, 20, 3, 27, 15, 8, 10, 99)
For i = LBound(Mas2) To UBound(Mas2)
If i Mod 2 = 0 Then
mx(j) = Mas2(i)
j = j + 1
Else
my(jj) = Mas2(i)
jj = jj + 1
End If
Next i
'Debug.Print "x: " & Join(mx, vbTab)
'Debug.Print "y: " & Join(my, vbTab)
Call lab4(mx, my, a, b)
MsgBox "y=" & Round(a, 3) & "*x+" & Round(b, 3)
End Sub
 
Sub lab4(x As Variant, y As Variant, a As Double, b As Double)
n% = UBound(x, 1)
Sx# = 0
Sy# = 0
Sxy# = 0
Sx2# = 0
SY2# = 0
For i% = 1 To n%
    Sx# = Sx# + x(i%)
    Sy# = Sy# + x(i%)
    Sxy# = Sxy# + x(i%) * y(i%)
    Sx2# = Sx2# + x(i%) ^ 2
    SY2# = SY2# + y(i%) ^ 2
Next i%
    D# = CDbl(n%) * Sx2# - Sx# ^ 2
    Da# = CDbl(n%) * Sxy# - Sx# * Sy#
    Db# = Sy# * Sx2# - Sx# * Sxy#
    a = Da# / D#
    b = Db# / D#
End Sub