Metlock Chemicals Company acquires a delivery truck at a cost of $$31,800$ on January $1,2022.$ The truck is expected to have a salvage value of $$4,800$ at the end of its $4-$year useful life.

Compute annual depreciation for the first and second years using the straight$-$line method.

$\backslash$table$[[,$First Year,Second Year$],[$Annual depreciation under straight$-$line method,$$,$$