Prior to adjustment at the end of the year, the balance in Trucks is $313.018 and the balance in Accumulated Depreclation-Trucks is $100.530. Detalls of the subsidiary ledgor are as toliows: a. Dotermine the depreciabion rates per mile and the amount to be credied to the aceumulated depreciation section of each of the subsidiary accounts for the miles cperated during the current year. b. Joumalize the entry on December 31 to record depreclation for the year. CHART OF ACCOUNTS Chart of Accounts 126AccumulatedDepreciation-Equipment130MineralRights131AccumulatedDepletion132Goodwill133PatentsLIABILITIES210AccountsPayable211SalariesPayable213SalesTaxPayable214InterestPayable215NotesPayable529SellingExpenses531RentExpense532DepreciationExpense-Equipment533DepletionExpense534AmortizationExpense-Patents535InsuranceExpense536SuppliesExpense539MiscellaneousExpense710InterestExpense720LossonSaleofTrucks721LossonSaleofEuipment EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends a. Defermine the depreciation rates per mile and the amount to be credited to the accumulated dogrociation soction of each of the subsidiary accounts for the miles cperated during the current year. Additional losiruction b. Journaize the entry on December 31 to record depreciation for the year. General Joumal instructions