Depreciation by units$-$of$-$activity method 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.

December $31$

Depreciation Expense$-$Trucks

$$

Accumulated Depreciation$-$Trucks

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Prior to adjustment at the end of the year, the balance in Trucks is $$296,900$ and the balance in Accumulated Depreciation$-$Trucks is $$99,740.$ Details of the subsidiary

ledger are as follows:

a$.$ Determine the depreciation rates per mile and the amount to be credited to the accumulated depreciation section of each of the subsidiary accounts for the miles

operated during the current year. Round the rate per mile to two decimal places.

Credit to