Ivanhoe Ltd. purchased a delivery truck on May 1, 2021, at a cost of $82,080. The truck is expected to have a residual value of $7,530 at the end of its 4-year useful life. Ivanhoe has a December 31 year end. Calculate the depreciation expense using the diminishing-balance method for 2021 and 2022. Assume the depreciation rte is equal to one time the straight-line rate.