Prior to adjustment at the end of the year, the balance in Trucks is $300,238 and the balance in Accumulated DepreciationTrucks is $102,250. 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	$83,868	$15,100	245,600 miles		20,000 miles
2	48,646	6,170	303,400 miles	$14,610	33,200 miles
3	76,248	13,690	201,800 miles	61,470	8,200 miles
4	91,476	22,920	236,400 miles	26,170	22,900 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.