Apex Chemicals Ltd acquires a delivery truck at a cost of $36,500 on 1 January 2016. The truck is expected to have a salvage value of $3,400 at the end of its 4-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 decimal places, eg. 5,275.) First-year depreciation $ Second-year depreciation