Depreciabion by Units-of-activity Method Prior to adjustment-at the end of the year, the baiance in Trucks is 5428,000 and the balance in Accumufated Depreciation-Trucks is $131,400. Details 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 males operated durng the current year. Keep in mind that the depreciation taken cannot reduce the book value of the truck below its residual valye. Round the rate per mille to two decimal places