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Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $419,900 and the balance in Accumulated Depreciation-Trucks is $128,880. Details of the subsidiary ledger are as follows: Miles Estimated Residual Value Truck No. Accumulated Depreciation at Beginning of Year Estimated Useful Life Operated During Year Cost $84,500 30,000 miles 119,900 37,000 $12,675 14,388 14,420 13,500 200,000 miles 370,000 207,000 300,000 $23,980 $82,400 103,000 112,500 20,700 36,000 4 $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. Rate per Mile (in cents) $ 0.36 $ 0.29 $ 0.43 Credit to Accumulated Depreciation $ 10,800 $ 10,730 30,000 37,000 20,700 $ 0.33 36,000 11,880 $ O Total b. Journalize the entry to record depreciation for the year