Concord Company acquires a delivery truck at a cost of $$46,000$ on January $1,2022.$ The truck is expected to have a salvage value of

$$3,000$ at the end of its $4-$year useful life. Assuming the declining$-$balance depreciation rate is double the straight$-$line rate, compute

annual depreciation for the first and second years under the declining$-$balance method.