2) Please answer these correctly with the working as well. highlight the final answers. Thank you

Depreciation by Units-of-activity Method \begin{tabular}{|c|c|c|c|c|c|} \hline \begin{tabular}{c} Truck \\ No. \end{tabular} & Cost & \begin{tabular}{c} Estimated \\ Residual \\ Value \end{tabular} & \begin{tabular}{c} Estimated \\ Useful \\ Life \end{tabular} & \begin{tabular}{c} Accumulated \\ Depreciation \\ at Beginning \\ of Year \end{tabular} & \begin{tabular}{c} Miles \\ Operated \\ During \\ Year \end{tabular} \\ \hline 1 & $84,500 & $12,675 & 240,000 miles & - & 36,000 miles \\ \hline 2 & 110,900 & 13,308 & 330,000 & $22,180 & 33,000 \\ \hline 3 & 102,500 & 14,350 & 200,000 & 82,000 & 20,000 \\ \hline 4 & 102,500 & 12,300 & 340,000 & 20,500 & 40,800 \\ \hline \end{tabular} book value of the truck below its residual value. Round the rate per mile to two decimal places. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{1TruckNo.} & \multicolumn{3}{|c|}{\begin{tabular}{l} Rate per Mile \\ (in cents) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{c} Miles \\ Operated \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Credit to \\ Accumulated \\ Depreciation \end{tabular}} & \multirow[b]{2}{*}{x} \\ \hline & $ & 30 & x & & $ & 10,625 & \\ \hline 2 & & 27 & x & 33,000 & & 5,950 & x \\ \hline 3 & & 40 & x & 20,000 & & 8,087 & x \\ \hline \multirow[t]{2}{*}{4} & & 27 & x & 40,800 & & 10,824 & x \\ \hline & & & & Total & $ & 35,486 & x \\ \hline \end{tabular} Fonchack ronock My Work b. Joumalize the entry on December 31 to record depreciation for the year. If an amount box does not require an entry, leave it blank