On July 1, 2023 Bonita's Greenhouse purchased a new delivery truck for $80,000. Bonita estimates that the delivery truck will have a five-year useful life, or 144,000 kilometres, and a residual value of $8,000. Bonita's Greenhouse has a December 31 year end. Bonita drove the truck 10,000 km in 2023 and 37,000 km in 2024. Calculate depreciation expense using the straight-line method for 2023 and 2024