Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $406,000 and the balance in Accumulated Depreciation-Trucks is $118,600. Details of the subsidiary ledger are as follows: Truck Estimated Residual Estimated Accumulated Depreciation Miles Operated Useful at Beginning During No. Cost Value Life of Year Year 1 $86,000 $12,900 240,000 miles 36,000 miles 2 119,000 14,280 320,000 $23,800 32,000 3 91,000 12,740 202,000 $72,800 20,200 4 110,000 13,200 250,000 $22,000 30,000 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. Rate per Mile Truck No. (in cents) Miles Operated 1 2 Total Credit to Accumulated Depreciation 36,000 32,000 20,200 30,000