Depreciation by Units-ol-activity Method Priar to adjustment at the end of the yeac, the balance in Trucks is $296,900 and the balance in Accumulated Depreclation-Trucks is $99,740, Details of the subsidiary ledger are as folowst a. Determine for each truck the depreciation rate per mile and the amount to be credited to the accumulated deprecistion section of each subsidiary account for the males 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