Prior to adjustment at the end of the year, the balance in Trucks is $300,238 and the balance in Accumulated DepreciationTrucks is $102,250. 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 $83,868 $15,100 245,600 miles 20,000 miles 2 48,646 6,170 303,400 miles $14,610 33,200 miles 3 76,248 13,690 201,800 miles 61,470 8,200 miles 4 91,476 22,920 236,400 miles 26,170 22,900 miles 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 rate per mile answers to the nearest cent. B. Journalize the entry on December 31 to record depreciation for the year. Refer to the Chart of Accounts for exact wording of account titles.