burger chef acquired a delivery truck on march 1, 2024, for $21,400. the company estimates a residual value of $2,500 and a four-year service life. it expects to drive the truck 63,000 miles. actual mileage was 11,100 miles in 2024 and 16,500 miles in 2025. calculate depreciation expense using the activity-based method for 2024 and 2025, assuming a december 31 year-end. (do not round intermediate calculations.)