Sunland Ltd. purchased a delivery truck on May 1, 2018, at a cost of $75,150. The truck is expected to have a residual value of $7,830 at the end of its 4- year useful life. Sunland has a December 31 year end. Sunland records depreciation to the nearest month. Calculate the depreciation expense using the straight-line method for 2018 and 2019. (Round answers to 0 decimal places, e.g. 5,275.) Depreciation expense 2018 $ 2019