Speedy Delivery Service bought two new trucks. The following table shows the cost, scrap value, estimated life (in miles), and mileage for the first year. Using the straight-line method based on mileage driven, compute the first year's depreciation and the book value at the end of the first year for each truck. Do not round intermediate calculations. Round final answer to the nearest whole dollar.

Original Cost	Scrap Value	Estimated Life (miles)	Mileage for First Year	Depreciation for First Year	Book Value after 1 Year
a. $52,100	$2,500	160,000	21,400	$	$
b. $23,000	$600	80,000	16,500	$	$