Depreciation by units-of-activity method Prior to adjustment at the end of the year, the balance in Trucks is exist296, 900 and the balance in Accumulated Depreciation-Trucks is exist99, 740. Details of the subsidiary ledger are as follows: a. Determine for each truck the depreciation rate per mile the amount to be credited to the accumulated depreciation section of each subsidiary account for the miles operated during the current year. b. Journalize the entry on December 31 to record depreciation for the year