Capital and Revenue Expenditures On December 2, Rocket Co. paid $3,180 to install a hydraulic lift and $56 for an air filter for one of its delivery trucks. Journalize the entry for the new lift. If an amount box does not require an entry, leave it blank. December 2 Journalize the entry for air fiter expenditures. If an amount box does not require an entry, leave it blank. December 2 Depreciation by Units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $403,600 and the balance in Accumulated Depreciation-Trucks is $126,220. Detalis of the subsidiary ledger are as follows: 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. a. Determine for each truck the depreciation rate per mile and the amount to be credited to the accumulated depreciation section of oach 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. b. Journalize the entry on December 31 to record depreciation for the year. If an amount box does not require an entry, leave it blank