Prior to adjustment at the end of the year, the balance in Trucks is $298,988 and the balance in Accumulated DepreciationTrucks is $101,200. Details of the subsidiary ledger are as follows:

		Estimated		Accumulated Depreciation at	Miles Operated
Truck No.	Cost	Residual Value	Useful Life	Beginning of Year	During Year
1	$85,360	$14,940	251,500 miles		20,400 miles
2	51,100	6,040	300,400 miles	$14,930	32,500 miles
3	76,450	13,830	202,000 miles	61,330	8,100 miles
4	86,078	22,520	235,400 miles	24,940	22,300 miles

A.	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.
B.	Journalize the entry on Dec. 31 to record depreciation for the year. Refer to the Chart of Accounts for exact wording of account titles.

A. 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.

**Only need help with credit accumulated depreciation**

Truck No.	Rate per Mile	Miles Operated	Credit to Accumulated Depreciation
1	0.28	20,400	5712
2	0.15	32,500	4875
3	0.31	8,100	?????
4	0.27	22,300	6021
Total

B. Journalize the entry on Dec. 31 to record depreciation for the year. Refer to the Chart of Accounts for exact wording of account titles.