Prior to adjustment at the end of the year, the balance in Trucks is $275,900 and the balance in Accumulated Depreciation-Trucks is $91,350. Details of the subsidiary ledger are as follows:

a. Determine the depreciation rates per kilometre and the amount to be credited to the accumulated depreciation section of each of the subsidiary accounts for the kilometres operated during the current year.
b. Journalize the entry to record depreciation for the year.

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Estimated Residual Kilometres Operated During Year Estimated Useful Life (in kilometres) 200,000 200,000 300,000 250,000 Truck No Depreciation at Beginning of Year Value Cost $75,000 38,000 72,900 90,000 $15,000 3,00D 9,900 20,000 19,500 36,000 8,050 60,900 22,400 25,000 26,000