Prior to adjustment at the end of the year, the balance in Trucks is $300,900 and the balance in Accumulated Depreciation-Trucks is $88,200. Details of the subsidiary ledger are as follows: Truck No. 1 Cost $100,000 Estimated Residual Value $13,000 Estimated Useful Life 300,000 Accumulated Depreciation at Beginning of Year —— Miles Operated During Year 30,000 Truck No. 2 Cost 72,900 Estimated Residual Value 9,900 Estimated Useful Life 300,000 Accumulated Depreciation at Beginning of Year $60,000 Miles Operated During Year 25,000 Truck No. 3 Cost 38,000 Estimated Residual Value 3,000 Estimated Useful Life 200,000 Accumulated Depreciation at Beginning of Year 8,050 Miles Operated During Year 45,000 Truck No. 4 Cost 90,000 Estimated Residual Value 13,000 Estimated Useful Life 200,000 Accumulated Depreciation at Beginning of Year 20,150 Miles Operated During Year 40,000 

Required: 

(1) 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. 

(2) Journalize the entry to record depreciation for the year.