Cullumber Ltd, purchased a delivery truck on May 1, 2021, at a cost of $77,780. The truck is expected to have a residual value of $7,340 at the end of its 4-year useful life. Cullumber has a December 31 year end. Cullumber records depreciation to the nearest month. Calculate the depreciation expense using the straight-line method for 2021 and 2022. (Round answers to decimal places, ca 5,2753 Depreciation expense 2021 $ 2022 $