Apex Chemicals Ltd acquires a delivery truck at a cost of $32,000 on 1 January 2016. The truck is expected to have a salvage value of $3,200 at the end of its 5-year useful life. Assuming the declining-balance depreciation rate is double the straight-line rate, compute annual depreciation for the first and second years under the declining-balance method. (Round your computations (including the rate) and answers to 0 decimal places, e.g. 5,275.) First-year depreciation $ Second-year depreciation $