Deprecuation by uruts-od-octivity Method Pror to adjustment at the end of the yeac, the bilhnoe in Irucks is $413,200 and the balance in Mecurnilated Depreciation-Irucks is $121;540, Detaik of the subsidiary ledoce are ias foilows: during the current year. Keep in mind that the depreontion taken canoot roduce the biok value of the trud below its iesibual value. Round the rete per mule to two decimat places. Enter ail values at powive mourite a. Determine for each truck thie depreciation rate per mile and the amount to be credited to the accurnalated denicciation section of each subsidiary accourt for the miles operated during the currene year. Kocp in mind that the depreciation taken cannot reduce the book value of the truck below its residual value. Kound the rate per mile to two decimal placres, Enter all values as positive amiounts. Fauthat * Check wak b. Boumalize the enery to record deprecatior for the year