Tasty Subs acquired a delivery truck on October 1, 2021, for $22,000. The company estimates a residual value of $2,800 and a six-year service life. It expects to drive the truck 120,000 miles. Actual mileage was 5,100 miles in 2021 and 19,200 miles in 2022. Required: Calculate depreciation expense using the activity-based method for 2021 and 2022, assuming a December 31 year-end. (Do not round your intermediate calculations.)