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:

Accumulated

$\backslash$table$[[$Truck No$.,$Cost,$\backslash$table$[[$Estimated$],[$Residual Value$]],\backslash$table$[[$Estimated Useful$],[$Life $($Miles$)]],\backslash$table$[[$Depreciation at$],[$Beginning of Year$]],\backslash$table$[[$Miles Operated$],[$During Year$]]],[1,$$$100,000,$$$13,000,300,000,-,30,000],[2,72,900,9,900,300,000,$$$60,000,25,000],[3,38,000,3,000,200,000,8,050,45,000],[4,90,000,13,000,200,000,20,150,40,000]]$

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 rates to three decimal places.

Truck No$.$ Rate per Mile Miles Operated Depreciation

$\backslash$table$[[1,$$$,30,000,$$