Prior to adjustment at the end of the year, the balance in Trucks is $$296,900$ and the balance in Accumulated Depreciation$-$Trucks is $$99,740.$

Details of the subsidiary ledger are as follows:

$\backslash$table$[[\backslash$table$[[$Truck$],[$No$.]],$Cost,$\backslash$table$[[$Estimated$],[$Residual$],[$Value$]],\backslash$table$[[$Estimated$],[$Useful$],[$Life$]],\backslash$table$[[$Accumulated$],[$Depreciation$],[$at Beginning$],[$of Year$]],\backslash$table$[[$Miles$],[$Operated$],[$During$],[$Year$]]],[1,$$$80,000,$$$15,000,250,000$ miles,$-,21,000$ miles$],[2,54,000,6,000,300,000$ miles,$$14,400,33,500$ miles$],[3,72,900,10,900,200,000$ miles,$60,140,8,000$ miles$],[4,90,000,22,800,240,000$ miles,$25,200,22,500$ miles$]]$