Pandora Pants Company acquires a delivery truck on April 6, 2021, at a cost of $38,000.

The truck is expected to have a residual value of $6,000 at the end of its four-year life. Pandora uses the nearest month method to pro-rate depreciation expense. Calculate annual depreciation expense for the first and second years using straight-line depreciation, assuming Pandora has a calendar year end.