A company acquired a delivery truck on October 1, Year 1, for $23,000. The company estimates a residual value of $3,400 and as: year service life. It expects to drive the truck 140,000 miles Actual mileage was 5 300 miles in Year 1 and 19600 miles in Year 2 Required: Calculate depreciation expense using the activity-based method for Year 1 and Year 2, assuming a December 31 year-end (Do not round your intermediate calculations.) Year 1 Year 2 Depreciation expense