Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $395,800 and the balance in Accumulated Depreciation-Trucks is $116,260. Details of the subsidiary ledger are as follows: Truck Estimated Residual No. Cost Value Estimated Useful Life Accumulated Depreciation Miles Operated at Beginning. During of Year Year 1 $84,500 $12,675 200,000 miles - 30,000 miles 116,300 90,000 13,956 350,000 $23,260 35,000 12,600 205,000 $72,000 20,500 4 105,000 12,600 400,000 $21,000 48,000 < 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 30,000 Credit to Accumulated Depreciation 2 35,000 621 PM