On Jan1,2017, Sami company acquired a truck at a cost of BD120000 and freight cost of BD2000. The truck is expected to have a salvage value of BD2000 and is expected to be driven 100000 miles over its estimated 5-year useful life. Actual miles driven were 30000 in 2017, 25000 in 2018, 20000 in 2019, 15000 in 20201 and 10000 in 2021. Required: Compute the depreciation under units of production method. Annual period Depreciable cost Useful life Depreciation Accumulated expense depreciation Book value 1- Prepare the journal entry for second year. Account Title and Explanation Date PR Debit Credit