On July 1, 2020 Pearl's Greenhouse purchased a new delivery truck for $70,000. Pearl estimates that the delivery truck will have a five-year useful life, or 157,500 kilometres, and a residual value of $7,000. Pearl's Greenhouse has a December 31 year end. Pearl drove the truck 12,000 km in 2020 and 32,000 km in 2021. (a) Calculate depreciation expense using the straight-line method for 2020 and 2021. 2020 2021 Depreciation Expense $ $