Calculate the declining balance depreciation amounts for the construction equipment as follows:

a$.$ In cell B$29,$ enter a formula using the DB function to calculate the declining balance depreciation for the construction equipment during the first year of operation.

b$.$ Use Year $1($cell B$28)$ as the current period.

c$.$ Use absolute references only for the cost, salvage, and life arguments in the DB formula.

d$.$ Fill the range $C29$:$K29$ with the formula in cell B$29$ to calculate the annual and cumulative declining balance depreciation in Years $2-10.$