Irons Delivery Inc. purchased a new delivery truck for $45,000 on January 1, 2013. The truck is expected to have a $3,000 residual value at the end of its 5-year useful life. Irons uses the units-of-production method of depreciation. Irons expects the truck to run for 160,000 miles. The actual miles driven in 2013 and 2014 were 40,000 and 36,000, respectively.Prepare the journal entry to record depreciation expense for 2013 and 2014 and show your work. Also prepare the journal entry to record depreciation expense for 2013 and 2014 using the double-declining balance method of depreciation.