Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $410,500 and the balance in Accumulated Depreciation-Trucks is $124,600. Details of the subsidiary ledger are as follows: Estimated Residual Value Accumulated Depreciation at Beginning of Year Estimated Useful Life Truck No. Miles Operated During Year Cost $84,500 36,000 miles 240,000 miles 370,000 $22,900 114,500 99,000 112,500 $12,675 13,740 13,860 13,500 217,000 $79,200 37,000 21,700 43,200 360,000 $22,500 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. Miles Operated Truck No. 36,000 Rate per Mile (in cents) $ 0.30 $ 0.27 $ 0.39 $ 0.28 37,000 Credit to Accumulated Depreciation $ 10,800 $ 9,990 $ 21,700 $ 12,096 $ 41,439 x 21,700 43,200 Total