Robert's, a popular pizza hang-out, has a thriving delivery business. Robert's has a fleet of three delivery automobiles. The company uses the units-of-activity method of depreciation. Prior to making the entry for this year's depreciation expense, the subsidiary ledger for the fleet is as follows: Car Cost Salvage Value Estimated Life in Miles Accumulated Depr.-Beg. of the Year Miles Operated During Year 1 $21,460 $2.500 79,000 $2.570 20.500 2 19,900 3.000 65,000 2,340 23.500 3 24,400 3,100 71,000 2,100 20.100 (a) G# 112R PAY 4/17/2023