Prior to adjustment at the end of the year, the balance in Trucks is $$425,600$ and the balance in Accumulated Depreciation$-$Trucks is $$127,620.$ Details of the subsidiary ledger are as follows:

$\backslash$table$[[\backslash$table$[[$Truck$],[$No$.]],$Cost,$\backslash$table$[[$Estimated$],[$Residual$],[$Value$]],\backslash$table$[[$Estimated$],[$Useful$],[$Life$]],\backslash$table$[[$Accumulated$],[$Depreciation$],[$at Beginning$],[$of Year$]],\backslash$table$[[$Miles$],[$Operated$],[$During$],[$Year$]]],[1,$$$80,000,$$$12,000,230,000$ miles,$-,34,500$ miles$],[2,118,100,14,172,370,000$ miles,$$23,620,37,000$ miles$],[3,97,500,13,650,203,000$ miles,$78,000,20,300$ miles$],[4,130,000,15,600,270,000$ miles,$26,000,32,400$ miles$]]$

depreciation taken cannot reduce the book value of the truck below its residual value. Round the rate per mile to two decimal places. Enter all values as positive amounts.

$\backslash$table$[[$Truck No$.,\backslash$table$[[$Rate per Mile$],[($in cents$)]],$Miles Operated,$\backslash$table$[[$Credit to$],[$Accumulated$],[$Depreciation$]]],[1,,34,500,],[2,,37,000,],[3,,20,300,],[4,,32,400,],[$Total$,,,$:$]]$

b$.$ Journalize the entry on December $31$ to record depreciation for the year. If an amount box does not require an entry, leave it blank.

December $31$