Burger Chef acquired a delivery truck on March 1, 2021, for $26.400. The company estimates a residual value of $1800 and a six year service life. It expects to drive the truck 82,000 miles. Actual mileage was 13.700 miles in 2021 and 14,000 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