Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $413,500 and the balance in Accumulated Depreciation-Trucks is $119,500. Details of the subsidiary ledger are as follows: Accumulated Estimated Estimated Depreciation Miles Operated Truck Residual Useful at Beginning During No. Cost Value Life of Year Year 1 $86,000 $12,900 200,000 miles 30,000 miles 2 110,000 13,200 330,000 $22,000 33,000 3 90,000 12,600 201,000 $72,000 20,100 4 127,500 15,300 260,000 $25,500 31,200 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. Enter all values as positive amounts.