Irons Delivery Inc. purchased a new delivery truck for $$40,300$ on January $1,2023.$ The truck is expected to have a $$2,000$ residual value at the end of its $5-$year useful life. Irons uses the double$-$declining$-$balance method of depreciation. Prepare the journal entry to record depreciation expense for $2023$ and $2024.$ If an amount box does not require an entry, leave it blank.