Use EXCEL formula to answer the questions. Question $7$: On January $1,20$X$1,$ a utility building was purchased for $$2,190,000.$ Assuming a $25-$year useful life and its worth to be $$246,000$ at the end of its life, how much would the "depreciation expense be in $20$X$2"$ using a $150\%-$declining balance method? Use the DDB formula.

Question $8$: Assume the same details as Question $7,$ except that the utility building was purchased on September $1,20$X$1.$ Use the DDB formula. Hint: This is a bit challenging, so look carefully at both my DDB formula examples shown earlier and take pieces from each to create the necessary formula for this specific question.