Vehicle operating costs incurred for the month totaled $7,840. Total miles drive were 22,400, distributed as follows: Construction by Work Orders $11,200 Retirement by Work Orders $1,120 Operation of Overhead Lines $4,480 Maintenance of Overhead Lines $5,600 Total = $22,400 On the basis of an average rate per mile, the account number, title, and amounts of the journal entry (omitting explanation) required to distribute transportation to the appropriate accounts at month's end is