Whispering Winds Corp. acquires a delivery truck at a cost of $$51,000$ on January $1,2022.$ The truck is expected to have a salvage value of $$2,900$ at the end of its $5-$year useful life. Assuming the declining$-$balance depreciation rate is double the straight$-$line rate, compute annual depreciation for the first and second years under the declining$-$balance method.

Year $1$

Year $2$

Annual depreciation expense