Deprecation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucs is $407,600 and the balance in Accumulated Depreciation--Trucks is $127.320. Details of the subsidiary edger are as follows: Accumulated Depreciation at Beginning of Year Miles Operated During Year Truck No. 1 Estimated Residual Value $11,550 13,632 14,280 13,800 Estimated Useful Life 220,000 miles 390.00 209,000 390,000 Cost $77,000 119.600 102,000 155,000 33,000 miles 39,000 2 $22,720 $81,600 $23,000 3 20,900 46,800 4 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 values Round the rate per mile to two decimal places. Inter all values as positive amounts. Credit to Accumulated Depreciation Rate per Mile (in cents) Truck No. Miles Operated 33,000 39,000 1 2. 20,900 3 46,800 4 Total b. Journalte the entry to record depreciation for the year