Burger Chef acquired a delivery truck on March 1, 2021, for $31,600. The company estimates a residual value of $2,400 and a six-year service life. It expects to drive the truck 73,000 miles. Actual mileage was 10,700 miles in 2021 and 14,600 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