Burger Chef acquired a delivery truck on March 1, 2021, for $26,400. The company estimates a residual value of $1,600 and a five-year service life. It expects to drive the truck 62,000 miles. Actual mileage was 12,900 miles in 2021 and 17,500 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 $ 5,160 2021 2022 $ 7,000