Flounder Corporation purchased a truck at the beginning of 2020 for $45,000. The truck is estimated to have a residual value of $3,000 and a useful life of 300,000 km. It was driven for 59,000 km in 2020 and 75,000 km in 2021.

Calculate depreciation expense for 2020 and 2021 using the units of production method. (Round per km to 4 decimal places, e.g. 15.1254 and round final answers to 0 decimal places, e.g. 5,275.)

		2020		2021
Depreciation expense		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places

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For tax purposes, the assets capital cost allowance (CCA) rate is 30%. Calculate the CCA for 2020 and 2021.

		2020		2021
Capital Cost Allowance (CCA)		$enter a dollar amount