Sexton Company acquired a truck for use in its business for $26,500 in a cash transaction. The truck is expected to be used over a five-year period, will be driven approximately 18,000 miles per year, and is expected to have a value at the end of the five years of $4,800.

a. Compute the amount of depreciation that will be taken in the first two years of the trucks useful life if the actual miles driven are 16,000 and 18,200, respectively.

b-1. What would be the accumulated depreciation at the end of the second year if the company had chosen the straight-line depreciation method?

b-2. What would be the difference in accumulated depreciation between the units-of-production and straight-line methods at the end of the second year?