=+Prior to adjustment at the end of the year, the balance in Trucks is $250,900 and the balance in Accumulated Depreciation—Trucks is $88,200. Details of the subsidiary ledger are as follows:

Accumulated Miles Estimated Estimated Depreciation Operated Truck Residual Useful at Beginning During No. Cost Value Life of Year Year 1 $50,000 $ 6,500 150,000 miles — 23,000 miles 2 72,900 9,900 300,000 $60,000 25,000 3 38,000 3,000 200,000 8,050 36,000 4 90,000 13,000 200,000 20,150 40,000