Prior to adjustment at the end of the year, the balance in Trucks is $417,600 and the balance in Accumulated DepreciationTrucks is $129,320. 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 $77,000 $11,550 210,000 miles 31,500 miles 2 113,600 13,632 350,000 $22,720 35,000 3 102,000 14,280 200,000 $81,600 20,000 4 125,000 15,000 390,000 $25,000 46,800 a. Determine for each truck the depreciation rate per mile and the amount to be credited to the accumulated depreciation section of each subsidiary account for the miles operated during the current year. Keep in mind that the 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. Truck No. Rate per Mile (in cents) Miles Operated Credit to Accumulated Depreciation