age 6 os Prior to adjustment at the end of the year, the balance in Trucks is $300,900 and Accumulated the balance in Depreciation-Trucks is $88,200. Details of the subsidiary ledger are as follows: Truck Cost Estimated Residual Estimated Useful Accumulated Depreciation at No. Value Life Beginning of Year 1 $100,000 $13,000 9,900 3,000 13,000 300,000 $60,000 8,050 20,150 2 72,900 38,000 90,000 200,000 200,000 Required: n the units-of-activity method, determine the depreciation rates per mile and the amount to be e Accumulated depreciation section of each of the subsidiary accounts for the miles operated a. Based o credited to th during the current year. If required, round your answers to one decimal place. Truck No. Rate per Mile Miles Operated Depreciation 2 3 4 cents cents cents cents 30,000$ 25,000 45,000 $ 40,000 $ Total b. Journalize the entry to record depreciation for the year