Straight-ilne depreciation A refrigerator used by a wholesale warehouse has a cost of $64,800, an estimated residual value of $5,700, and an estimated useful life of 6 years. What is the amount of the annual depreciation computed by the straight-line method? A diesel-powered tractor with a cost of $261,800 and an estimated residual value of $5,000 is expected to have a useful operating lufe of 60,000 hours. During April, the tractor was operated 100 hours. Determine the depreciation for the month. If required, carry out any division to two decimat piaces. Depredation by units-of-activity method Prior to adfustment at the end of the year, the balance in Trucks is $415,600 and the balance in Accumulated Depreciation-Trucks is $123,520. Details of the subsidi ledger are as follows: 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 the rate pe mile to two decimal places. Enter all values as positive amounts. a. Determine for each truck the depreciation rate per mile and the amount to be credited to the accumulated depreciation section of each subsidiary 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. R mile to two decimal places. Enter all values as positive amounts. b. Journalize the entry to record depreciation for the year. If an amount box does not require an entry, leave it blank