Burger Chef acquired a delivery truck on March $1,2021,$ for $$27,100.$ The company estimates a residual value of $$1,100$ and a six$-$year service life. It expects to drive the truck $65,000$ miles. Actual mileage was $13,400$ miles in $2021$ and $15,700$ 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.$)$

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciation$],[$Expense$]]],[2021,],[2022,]]$