Burger Chef acquired a delivery truck on March 1, 2024, for $21,700. The company estimates a residual value of $2,200 and a five-year service life. It expects to drive the truck 65,000 miles. Actual mileage was 10,700 miles in 2024 and 14,100 miles in 2025. Calculate depreciation expense using the activity-based method for 2024 and 2025, assuming a December 31 year-end. (Do not round intermediate calculations.)