Cullumber Company purchased a delivery truck for $24,000 on January 1, 2022. The truck has an expected salvage value of $1,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 12,000 in 2022 and 10,000 in 2023 . Compute depreciation expense for 2022 and 2023 using (1) the straight-line method, (2) the units-of-activity method, and (3) the double-declining-balance method. Assume that Cullumber uses the straight-line method. Prepare the journal entry to record 2022 depreciation expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts)