Sheridan Pants Company acquires a delivery truck on April 6, 2017, at a cost of $43,260. The truck is expected to have a residual value of $5,110 at the end of its 4-year life. Sheridan uses the nearest month method to pro-rate depreciation expense.

Calculate annual depreciation expense for the first and second years using straight-line depreciation, assuming Sheridan has a calendar year end.