Tell us about something valuable that you or your family owns. What is its historical cost? What do you expect its useful life to be$,$ in years? Using the straight$-$line depreciation method in Excel, what is the accumulated depreciation and current book value? Share your spreadsheet.

And$/$or$,$ calculate DPH$\text{'}$s working capital in $2018$ and $2017,$ using the balance sheet below. Show your math.DPH TREE FARM, INC.

Balance Sheet as of December $31,2018$ and $2017$

$($in millions of dollars$)$