Carla Vista Ltd. purchased a delivery truck on May 1, 2021, at a cost of $87,380. The truck is expected to have a residual value of $7,400 at the end of its 4-year useful life. Carla Vista has a December 31 year end. Carla Vista records depreciation to the nearest month. Calculate the depreciation expense using the straight-line method for 2021 and 2022. (Round answers to decimal places, eg. 5,275.) Depreciation expense 2021 $ 65535 2022 $ $