I know it's two questions please just tell me what the account is for the second one. Thanks

Blue Spruce Corp.purchased a delivery truck for $44,000 on January 1, 2022. The truck has an expected salvage value of $11,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 16,700 in 2022 and 10,600 in 2023. (a1) Your answer is correct. Calculate depreciable cost per mile under units-of-activity method. (Round answer to 2 decimal places, e.g. 0.50.) Depreciable cost $ .33 per mile e Textbook and Media List of Accounts Attempts: unlimited (a2) Your answer is partially correct. Compute depreciation expense for 2022 and 2023 using (1) the straight-line method, (2) the units-of-activity method, and (3) the double-declining balance method. Depreciation Expense 2022 2023 (1) Straight-line method 4125 $ 4125 (2) Units-of-activity method $ 2750 $ 3630 (3) Double-declining-balance method $ e Textbook and Media List of Accounts Save for Later Attempts: unlimited Submit Answer (a1) Your answer is correct. Calculate depletion cost per unit. (Round answer to 2 decimal places, e.g. 0.50.) Depletion cost per unit $ 22 per ton e Textbook and Media List of Accounts Attempts: unlimited (a2) Your answer is partially correct. Prepare the journal entry to record depletion for the first year. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Credit Account Titles and Explanation Depletion Expense Debit 3062400 Accumulated Depletion 3062400