Ayayai Company purchased a delivery truck for $25,000 on January 1, 2020. The truck has an expected salvage value of $1,000, and is expected to be driven 100,000 miles over its estimated useful life of 10 years. Actual miles driven were 12,000 in 2020 and 10,000 in 2021. Compute depreciation expense for 2020 and 2021 using (1) the straight-line method, (2) the units-of-activity method, and (3) the double-declining-balance method.

Assume that Ayayai uses the straight-line method. Prepare the journal entry to record 2020 depreciation