Howe Chemicals Company acquires a delivery truck at a cost of $31,000 on January 1, 2014. The

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Howe Chemicals Company acquires a delivery truck at a cost of $31,000 on January 1, 2014. The truck is expected to have a salvage value of $4,000 at the end of its 4-year useful life. Compute annual depreciation for the first and second years using the straight-line method.

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