Prior to adjustment at the end of the year, the balance in Trucks is $417,100 and the balance in Accumulated Depreciation-Trucks is $123,220. Details of the subsidiary ledger are as follows: Estimated Residual Accumulated Depreciation Miles Operated Truck No. Cost Value Estimated Useful Life at Beginning of Year During Year 1 $84,500 $12,675 210,000 miles 31,500 miles 2 118,100 14,172 350,000 $23,620 35,000 3 4 94,500 120,000 13,230 14,400 208,000 $75,600 20,800 320,000 $24,000 38,400 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. Rate per Hile Truck No. (in cents) 1 2 3 Miles Credit to Accumulated Operated Depreciation 31.500 35,000 20,000 38,400 Total b. Journalize the entry to record depreciation for the year b. Journalize the entry to record depreciation for the year. Accounts Payable Accumulated Depreciation-Trucks Cash Depreciation Expense-Trucks Truck Expense Trucks remaining