A company purchases a delivery van for $40,000. The company estimates that at the end of its four-year service life, the van will be worth $5,200. During the four-year period, the company expects to drive the van 174,000 miles. Actual miles driven each year were 44,000 miles in year 1 and 52,000 miles in year 2 . Required: Calculate depreciation expense and accumulated depreciation for the first two years of the van using each of the following methods. (Do not round your intermediate calculations.) 1. Straight-line. 2. Double-declining-balance. 3. Activity-based