2. [4 points] Calculate a second possible penalty whereby only accounts with 90-days past due balances are owed a fee. In column I, write a formula that can be copied down the column to calculate the penalty based on the following criteria: - For accounts with a 90-days past due bance of $100 or more, apply a fee of 15% on the 90-days past due balance. - For all other accounts, apply no penalty