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

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:

$\backslash$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,$$$80,000,$$$15,000,250,000$ miles,$-,21,000$ miles$],[2,54,000,6,000,300,000,$$$14,400,33,500],[3,72,900,10,900,200,000,60,140,8,000],[4,90,000,22,800,240,000,25,200,22,500]]$

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.

$\backslash$table$[[$Truck No$.$ Rate per Mile $($in cents$),$Miles Operated,Credit to Accumulated Depreciation$],[1,21,000,],[2,33,500,],[3,8,000,],[4,22,500,]]$

b$.$ Journalize the entry on Dec. $31$ to record depreciation for the year.

Dec. $31$M$\text{'}$f