Prior to adjustment at the end of the year, the balance in Trucks is $417,100 and the balance in Accumulated Depreciation-Trucks is $126,520. Details of the subsidiary ledger are as follows: Truck Estimated Residual Estimated Accumulated Depreciation Miles Operated Useful at Beginning During No.: Cost Value Life of Year Year 1 $86,000 $12,900 220,000 miles 33,000 miles) 2 118,100 14,172 380,000 $23,620 38,000 3 100,500 14,070 219,000 80,400 21,900 4 112,500 13,500 250,000 22,500 30,000 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. Rate per Mile Truck No. (in cents) Miles Operated Credit to Accumulated Depreciation 1 0.33 33,000 10,890 V 2 0.27 38,000 10,260 v 3 0.39 V 21,900 8,541 X 0.40 30,000 12,000