Burger Chef acquired a dellvery truck on March 1, 2024, for $34,000. The company estimates a residual value of $2,800 and a fiveyear service life. It expects to drive the truck 78,000 miles. Actual mileage was 11,800 miles in 2024 and 15,200 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.)