Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $423,900 and the balance in Accumulated Depreciation-Trucks is $125,780. Details of the subsidiary ledger are as follows: Truck No. Cost Estimated Residual Value Estimated Accumulated Depreciation Useful Life at Beginning Miles Operated During of Year Year 1 $83,000 $12,450 230,000 miles 34,500 miles 2 119,900 14,388 420,000 $23,980 42,000 3 96,000 13,440 206,000 $76,800 20,600 4 125,000 15,000 320,000 $25,000 38,400 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 Miles Credit to Accumulated