Regal Company acquired a delivery truck on 2009 January 2, for USD 107,200. The truck had an estimated salvage value of USD 4,800 and an estimated useful life of eight years. At the beginning of 2009, a revised estimate shows that the truck has a remaining useful life of six years. The estimated salvage value changed to USD 1,600. Compute the depreciation charge for 2009 and the revised depreciation charge for 2009 using the straight-line method.