Wildhorse Ltd. purchased a delivery truck on May 1, 2021, at a cost of $72,360. The truck is expected to have a residual value of $8,280 at the end of its 4 -year useful life. Wildhorse has a December 31 year end. Wildhorse records depreciation to the nearest month. Calculate the depreciation expense using the straight-line method for 2021 and 2022 . (Round answers to 0 decimal places, eg. 5,275.)