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

$1$ $$79,610$ $$14,610250,000$ miles $20,800$ miles

$257,4956,070302,500$ miles $$14,61032,100$ miles

$376,06013,750201,000$ miles $61,3808,400$ miles

$488,71922,920243,700$ miles $24,89022,800$ 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 December $31$ to record depreciation for the year.