Burger Chef acquired a delivery truck on March 1, 2021, for $18,600. The company estimates a residual value of $2,000 and a six-year service life. It expects to drive the truck 83,000 miles. Actual mileage was 12,600 miles in 2021 and 12,200 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