Sunland Pants Company acquires a delivery truck on April 6, 2017, at a cost of $43,290. The truck is expected to have a residual value of $5,210 at the end of its 4-year life. Sunland 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 Sunland has a calendar year end. (Round answers to 0 decimal places, e.g. 5,250.)

Depreciation - 2017		$
Depreciation - 2018		$