Units-of-Production Depreciation Irons Delivery Inc. purchased a new delivery truck for $42,000 on January 1, 2023. The truck is expected to have a $2,000 residual value at the end of its 5-year useful life. Irons uses the units-of-production method of depreciation. Irons expects the truck to run for 150,000 miles. The actual miles driven in 2023 and 2024 were 41,000 and 36,000, respectively. Required: Prepare the journal entry to record depreciation expense for 2023 and 2024. If an amount box does not require an entry, leave it blank. Do not round intermediate calculations. Round your answers to the nearest dollar. 2023 Dec. 31 2024 Dec. 31