On January 1, 2009, Spark Company purchased a delivery truck that cost $40,000. Cash of $10,000 was paid, and the balance of $30,000 was payable on...

On January 1, 2009, Spark Company purchased adelivery truck that cost $40,000. Cash of $10,000was paid, and the balance of $30,000 was payable onJanuary 31, 2010. The truck has an estimated usefullife of four years and no residual value. Consideringonly these facts, depreciation expense (on the truck)for 2009, would be