calculate depreciation expense using the units of production method for 2020 and 2021

On July 1, 2020 Pearl's Greenhouse purchased a new delivery truck for $70,000. Pearl estimates that the delivery truck will have a five-year useful life, or 157,500 kilometres, and a residual value of $7,000. Pearl's Greenhouse has a December 31 year end. Pearl drove the truck 12.000 km in 2020 and 32.000 km in 2021