Burger Chef acquired a delivery truck on March 1, 2018 for $22,900. The company estimates a residual value of $1,300 and a 5-year service life. It expects to drive the truck 72,000 miles. Actual mileage was 13,800 miles in 2018 and 12,600 miles in 2019 Calculate depreciation expense using the activity-based method for 2018 and 2019, assuming a December 31 year-end. (Do not round intermediate calculations.) Year 2018 2019