Blue Spruce Corp. purchased a delivery truck for $44,000 on January 1, 2022. The truck has an expected salvage value of $11,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 16,700 in 2022 and 10,600 in 2023. Calculate depreciable cost per mile under units-of-activity method. (Round answer to 2 decimal places, e.g. 0.50.) Depreciable cost $ eTextbook and Media List of Accounts per mile Compute depreciation expense for 2022 and 2023 using (1) the straight-line method, (2) the units-of-activity method, and (3) the double-declining-balance method. (1) Straight-line method (2) Units-of-activity method (3) Depreciation Expense: 2022 2023 $ $ Double-declining-balance method $ eTextbook and Media $ Assume that Blue Spruce uses the straight-line method. Prepare the journal entry to record 2022 depreciation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit