Prior to adjustment at the end of the year, the balance in Trucks is $275,900 and the balance in Accumulated Depreciation'Trucks is $91,350. Details of the subsidiary ledger are as follows:

a. Determine the depreciation rates per mile and the amount to be credited to the accumulated depreciation section of each of the subsidiary accounts for the miles operated during the current year.
b. Journalize the entry to record depreciation for theyear.

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Estimated Residual Value Accumulated Depreciation at Beginning of Year Miles Operated During Year Estimated Useful Truck No. Cost Life $75,000 15,000 200,000 miles 19,500 miles 38,000 72,900 90,000 3,000 200,000 9,900 300,000 20,000 250,000 8,050 60,900 22,400 36,000 25,000 26,000 4