Crane Ltd. purchased a delivery truck on May 1, 2018, at a cost of $86,640. The truck is expected to have a residual value of $7,600 at the end of its 4-year useful life Crane has a December 31 year end. Calculate the depreciation expense using the diminishing-balance method for 2018 and 2019. Assume the depreciation rate is equal to one time the straight-line rate. (Round answers to 0 decimal places, e.g. 5,275.) Depreciation expense 2018 2019