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$.$ Cost Estimated

Residual Value Estimated Useful

Life $($Miles$)$ Accumulated Depreciation at Beginning of Year Miles Operated During Year

$1$ $$100,000$ $$13,000300,00030,000$

$272,9009,900300,000$ $$60,00025,000$

$338,0003,000200,0008,05045,000$

$490,00013,000200,00020,15040,000$

Required:

Question Content Area

a$.$ Based on the units$-$of$-$activity method, 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. Round rates to three decimal places.

Truck No$.$ Rate per Mile Miles Operated Depreciation

$1$ fill in the blank $1$ of $9$$

$30,000$ fill in the blank $2$ of $9$$

$2$ fill in the blank $3$ of $9$$

$25,000$ fill in the blank $4$ of $9$

$3$ fill in the blank $5$ of $9$$

$45,000$ fill in the blank $6$ of $9$

$4$ fill in the blank $7$ of $9$$

$40,000$ fill in the blank $8$ of $9$

Total fill in the blank $9$ of $9$$

Question Content Area

b$.$ Journalize the entry for depreciation for the year. If an amount box does not require an entry, leave it blank.

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