Prior to adjustment at the end of the year, the balance in Trucks is $392,300 and the balance in Accumulated DepreciationTrucks is $116,760. Details of the subsidiary ledger are as follows: Truck No. Cost Estimated Residual Value Estimated Useful Life Accumulated Depreciation at Beginning of Year Miles Operated During Year 1 $80,000 $12,000 240,000 miles 36,000 miles 2 111,800 13,416 370,000 miles $22,360 37,000 miles 3 90,500 12,670