Cullumber Ltd. purchased a delivery truck on May 1, 2021, at a cost of $86,640. The truck is expected to have a residual value of $8,730 at the end of its 4-year useful life. Cullumber 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, e.g. 5,275.) Depreciation expense 2021 $ 2022 $