Tusa Wholesale Grocers uses a plant ledger record to account for its delivery vehicles, which are located at the company's service garage. The fleet of vehicles cost \(\$ 91,000\) when purchased from Steakley Chevrolet Company on September 1, 19X2. This cost is the debit balance in the Delivery Vehicles account in the general ledger. Tusa uses the units-of-production deprecia-

tion method and estimates a useful life of 400,000 miles and an \(\$ 11,000\) residual value for the trucks. The garage foreman is responsible for the vehicles. The company's fiscal year ends on December 31. Miles traveled were 30,000 in 19X2, 105,000 in 19X3, and 98,000 in 19X4. Complete a plant ledger record for these vehicles through December 31, 19X4.