Depreciation by Units$-$of$-$activity Method

Prior to adjustment at the end of the year, the balance in Trucks is $$398,500$ and the balance in Accumulated Depreciation$-$Trucks is $$123,400.$ 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$],[2,110,000,13,200,370,000,$$$22,000,37,000],[3,100,500,14,070,200,000,80,400,20,000],[4,105,000,12,600,280,000,21,000,33,600]]$

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 value. Round the rate per mile to two decimal places.

$\backslash$table$[[$Truck No$.,\backslash$table$[[$Rate per Mile$],[($in cents$)]],\backslash$table$[[$Miles$],[$Operated$]],\backslash$table$[[$Credit to$],[$Accumulated$],[$Depreciation$]]],[1,$$$,31,500,$$