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

Prior to adjustment at the end of the year, the balance in Trucks is $$421,700$ and the balance in Accumulated Depreciation$-$Trucks is $$126,840.$ Details of the subsidiary ledger are as follows:

$\backslash$table$[[\backslash$table$[[$Truck$],[$No$.]],$Cost,$\backslash$table$[[$Estimated$],[$Residual$],[$Value$]],\backslash$table$[[$Estimated$],[$Useful$],[$Life$]],\backslash$table$[[$Accumulated$],[$Depreciation$],[$at Beginning$],[$of Year$]],\backslash$table$[[$Miles$],[$Operated$],[$During$],[$Year$]]],[1,$$$83,000,$$$12,450,210,000$ miles,$-,31,500$ miles$],[2,112,700,13,524,300,000$ miles,$$22,540,30,000$ miles$],[3,98,500,13,790,202,000$ miles,$78,800,20,200$ miles$],[4,127,500,15,300,370,000$ miles,$25,500,44,400$ miles$]]$

reduce the book value of the truck below its residual value. Round the rate per mile to two decimal places. Enter all values as positive amounts.

$\backslash$table$[[$Truck No$.,\backslash$table$[[$Rate per Mile$],[($in cents$)]],$Miles Operated,$\backslash$table$[[$Credit to$],[$Accumulated$],[$Depreciation$]]],[1,,31,500,],[2,,30,000,],[3,,20,200,],[4,,44,400,],[$Total$,,,]]$

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 $31$

$5$ more Check My Work uses remaining.