Blue Corporation purchased a truck at the beginning of 2020 for $46,400. The truck is estimated to have a residual value of $3,000 and a useful life of 310,000 km. It was driven for 68,000 km in 2020 and 76,000 km in 2021. Calculate depreciation expense for 2020 and 2021 using the units of production method. (Round per km to 4 decimal places, e.g. 15.1254 and round final answers to 0 decimal places, e.g. 5,275.) 2020 2021 Depreciation expense $ $ e Textbook and Media For tax purposes, the asset's capital cost allowance (CCA) rate is 30%. Calculate the CCA for 2020 and 2021. 2020 2021 Capital Cost Allowance (CCA) $ $