On July 1, 2020 Headlandss Greenhouse purchased a new delivery truck for $100,000. Headlands estimates that the delivery truck will have a five-year useful life, or 225,000 kilometres, and a residual value of $10,000. Headlandss Greenhouse has a December 31 year end. Headlands drove the truck 15,000 km in 2020 and 34,000 km in 2021.

Calculate depreciation expense using the double-diminishing-balance method for 2020 and 2021.