Prior to adjustment at the end of the year, the balance in Trucks is $313,018 and the balance in Accumulated DepreciationTrucks is $100,530. Details of the subsidiary ledger are as follows: Estimated Accumulated Depreciation at Miles Operated Truck No. Cost Residual Value Useful Life Beginning of Year During Year 1 $78,510 $14,860 254,600 miles 21,700 miles 2 60,618 5,790 304,600 miles $13,760 33,300 miles 3 77,990 13,670 201,000 miles 61,850 8,200 miles 4 95,900 23,000 243,000 miles 24,920 22,200 miles Required: 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 rate per mile answers to the nearest cent. b. Journalize the entry on December 31 to record depreciation for the year. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered