Depreciation for Partial Periods

Bar Delivery Company purchased a new delivery truck for $$65,400$ on April $1,2016.$ The truck is expected to have a service life of $10$ years or $103,200$ miles and a residual value of $$2,280.$ The truck was driven $8,400$ miles in $2016$ and $11,400$ miles in $2017.$ Bar computes depreciation to the nearest whole month.

Required:

Compute depreciation expense for $2016$ and $2017$ using the following methods:

$($Round your final answers to the nearest dollar.$)$

a$.$ Straight$-$line method