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Cullumber Ltd. purchased a delivery truck on May 1, 2021, at a cost of $85,560. The truck is expected to have a residual value of $7,680 at the end of its 4-year useful life. Cullumber 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 decimal places, eg. 5,275.) Depreciation expense 2021 $ 2022