Burger Chef acquired a delivery truck on March 1, 2021, for $23,800. The company estimates a residual value of $2.200 and a five-year service life. It expects to drive the truck 72,000 miles. Actual mileage was 10,900 miles in 2021 and 14,100 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