Accumulated Miles Estimated Estimated Depreciation Operated Truck Residual Useful at Beginning During No. Cost Value Life of Year Year 1 $86,000 $12,900 220,000 miles 33,000 miles 2 115,400 13,848 340,000 miles $23,080 34,000 miles m 94,500 13,230 214,000 miles 75,600 21,400 miles 4 125,000 15,000 270,000 miles 25,000 32,400 miles a. Determine for each truck the depreciation rate per mile and the amount to be credited to the accumulated depreciation section of each subsidiary account for the miles operated during the current year. Keep in mind that the depreciation taken cannot reduce the book value of the truck below its residual value. Round the rate per mile to two decimal places. Enter all values as positive amounts. Rate per Mile Credit to Accumulated Truck No. (in cents) Miles Operated Depreciation 1 2 3 33,000 34,000 21,400 st 4 32,400 Total b. Journalize the entry to record depreciation for the year. If an amount box does not require an entry, leave it blank.