Blue Spruce Company acquires a delivery truck at a cost of $82,000 on January 1, 2022. The truck is expected to have a salvage value of $3,000 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. Year 1 Year 2 Annual depreciation expense $