Carla Vista Ltd. purchased a delivery truck on May 1, 2021, at a cost of $86,280. The truck is expected to have a residual value o $7,910 at the end of its 4-year useful life Carla Vista has a December 31 year end. Calculate the depreciation expense using the diminishing-balance method for 2021 and 2022. Assume the depreciation rate is equal to one time the straight-line rate. (Round. answers to O decimal places, eg 5,275 .)