Irons Delivery Inc. purchased a new delivery truck for $64,500 on January 1, 2022. The truck is expected to have a $1,680 residual value at the end of its 5-year useful life. Irons uses the straight-line method of depreciation. Required: Prepare the journal entry to record depreciation expense for 2022 and 2023. If required, round to the nearest dollar. 2022, Dec. 31 Depreciation Expense Accumulated Depreciation (Record straight-line depreciation expense) 2023, Dec. 31 Depreciation Expense Accumulated Depreciation (Record straight-line depreciation expense)