Burger Chef acquired a delivery truck on March 1, 2021, for $19,400. The company estimates a residual value of $2,000 and a four-year service life. It expects to drive the truck 87,000 miles. Actual mileage was 13,900 miles in 2021 and 13,300 miles in 2022. Calculate depreciation expense using the activity-based method for 2021 and 2022, assuming a December 31 year-end. (Do not round intermediate calculations.)

Year	Depreciation Expense
2021
2022