Prior to adjustment at the end of the year, the balance in Trucks is $301,884 and the balance in Accumulated Depreciation-Trucks is $100,880. 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 $79,610 $14,610 250,000 miles 20,800 miles 2 57,495 6,070 302,500 miles $14,610 32,100 miles 3 76,060 13,750 201,000 miles 61,380 8,400 miles 88,719 22,920 243,700 miles 24,890 22,800 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.