A new truck costing $50,000 with a residual value of $4,000 has an estimated useful life of 5 years. By using the declining-balance method at twice the straight-line rate, the depreciation expense in year 2 is

and

A truck costs $9,200 with a residual value of $1,000. It is estimated that the useful life of the truck is 4 years. The amount of depreciation expense in year 2 by using the declining-balance method at twice the straight-line rate is: