Prior to adjustment at the end of the year, the balance in Trucks is $300,900 and the balance in Accumulated Depreciation Trucks is $88,200. Details of the subsidiary ledger are as follows Estimated Estimated Accumulated Depreciation Miles Operated During Year 30,000 25,000 45,000 40,000 Truck No. Cost Residual Value Useful Life 300,000 300,000 200,000 200,000 at Beginning of Year $100,000 $13,000 72,900 38,000 90,000 9,900 3,000 13,000 $60,000 8,050 20,150 Required (a) Based on the units-of-activity method, 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. Round rate per mile answers to one decimal place (b) Journalize the entry to record depreciation for the year on December 31. Refer to the Chart of Accounts for exact wording of account titles