Oriole Ltd. purchased a delivery truck on May 1,2021 , at a cost of $81,600. The truck is expected to have a residual value of $8,540 at the end of its 4-year useful life. Oriole has a December 31 year end. Calculate the depreciation expense using the diminishing-balance method for 2021 and 2022. Assume the depreciation rate is equal to one time the straight-line rate. (Round answers to 0 decimal places, e.g. 5,275.)