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The simplest form of regression in Python is, well, simple linear regression. With simple linear regression, you're trying to ...
Pandas gives you two new data types: Series and DataFrame. The DataFrame represents your entire spreadsheet or rectangular data, whereas the Series is a single column of the DataFrame.
The code uses the third-party module pandas to create a data frame from the Google Sheet rows. I recommend reading this 10 minutes to pandas article to get familiar.