Sandhill Chemicals Company acquires a delivery truck at a cost of $$35,400$ on January $1,2022.$ The truck is expected to have a salvage value of $$3,900$ at the end of its $4-$year useful life.

Compute annual depreciation for the first and second years using the straight$-$line method.

$\backslash$table$[[90,,$First Year,Second Year$],[$Annual depreciation under straight$-$line method,$$,,$$