Grouper Company acquires a delivery truck at a cost of $77,000 on January 1, 2022. The truck is expected to have a salvage value of $7,000 at the end of its 5-year useful life. Assuming the declining-balance depreciation rate is double the straight-line rate, compute annual depreciation for the first and second years under the declining-balance method.

		Year 1		Year 2
Annual depreciation expense		$enter a dollar amount		$enter a dollar amount