Ejercicios 10.3 Prior to adjustment at the end of the year, the balance in Trucks is $300,900 and the balance in Accumulated Depreciation-Trucks is $88,200. Details of the subsidiary ledger are as follows: 1. Accumulated Depreciation at Miles Operated Truck No. Cost Estimated Residual Value Useful Life Estimated Beginning of Year During Year 100,000 72,900 38,000 90,000 S13,000 9,900 3,000 13,000 300,000 300,000 200,000 200,000 $60,000 8,050 20,150 30,000 25,000 45,000 40,000 Required: (1) Based on the units-of-output method, determine the depreciation rates per mile and the amount to be credited to the accumulated depreciation section of each of the subsidiary accounts for the miles operated during the current year. Journalize the entry to record depreciation for the year. (2)