On April 1 of Year 1, Sophie Mopey Company buys a truck for $150,000 and estimates it has a useful life of 8 years and a salvage value of $10,000. The company estimates it will be able to drive the truck 200,000 miles before it has to be replaced, and drives it 30,000 miles in Year 1 and 65,000 miles in Year 2. Calculate depreciation expense and the ending value of accumulated depreciation for Year 1 and Year 2 under: a. Straight-line depreciation b. Activity-based depreciation