A company acquired a food service truck on October 1, 2024, for $26,000. The company estimates a residual value of $2,000 and a four-year service life. It expects to drive the truck 120,000 miles. Actual mileage was 5,900 miles in 2024 and 20,800 miles in 2025. Required: Calculate depreciation expense using the activity-based method for 2024 and 2025, assuming a December 31 year-end. (Do not round your intermediate calculations.)