Elena also needs to compare straight$-$line depreciation amounts with declining balance depreciation amounts to determine which method is more favorable to the company's finances. Go to the Depreciation worksheet. In cell B$9,$ enter a formula using the SLM function to calculate the straight$-$line depreciation for the new shuttle service during its first year of operation. Use absolute references for the cost, salvage, and life arguments, which are stored in the range B$3$:B$5.$ Fill the range C$9$:F$9$ with the formula in cell B$9$ to calculate the annual and cumulative straight$-$line depreciation in Years $2-5.$