Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $418,400 and the balance in Accumulated Depreciation-Trucks is $125,880. Details of the subsidiary ledger are as follows: Estimated Residual Value Accumulated Depreciation at Beginning of Year Estimated Useful Life Truck Miles Operated During Year No. Cost $84,500 $12,675 220,000 miles 33,000 miles 115,400 13,848 380,000 $23,080 38,000 98,500 13,790 210,000 $78,800 21,000 120,000 14,400 330,000 $24,000 39,600 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 per mile to two decimal places. Enter all values as positive amounts. Rate per Mile (in cents) Miles Operated Credit to Accumulated Depreciation Truck No. | | 33,000 $ 10,890 38,000 10,260 $ $ $ $ 0.33 0.27 ~ 0.40 0.32 21,000 8,400 39,600 $ + 12,672 |