On July 1, 2020 Coronado's Greenhouse purchased a new delivery truck for $90,000. Coronado estimates that the delivery truck will have a five-year useful life, or 115,714 kilometres, and a residual value of $9,000. Coronado's Greenhouse has a December 31 year end. Coronado drove the truck 13,000km in 2020 and 31,000km in 2021. (a) Calculate depreciation expense using the straight-line method for 2020 and 2021