On January $1,$ Speedy Delivery Company purchases a delivery van for $$32,800.$ Speedy estimates that at the end of its four$-$year service life, the van will be worth $$4,800.$ During the four$-$year period, the company expects to drive the van $175,000$ miles.

Actual miles driven each year were $45,000$ miles in year $1$ and $53,000$ miles in year $2.$

Required:

Calculate annual depreciation for the first two years using each of the following methods. Activity$-$based year $1$ and year $2$ annual depreciation