Corales Company acquires a delivery truck at a cost of $$38,000.$ The truck is expected to have a

salvage value of $$6,000.$ It is projected to have a useful life of $4$ years or $80,000$ miles. In year $1,$

they drove the truck $8,000$ miles and in year $2$ they drove it $10,000$ miles. Calculate the first $2$

years of depreciation: $($a$)$ using the straight line method, and $($b$)$ using the units of production

method.