Depreciation by units-of-activity method Prior to adjustment at the end of the year, the balance in Trucks is $414,500 and the balance in Accumulated DepreciationTrucks is $123,600. Details of the subsidiary ledger are as follows: a. Determine the depreciation rates per mile and the amount to be credited to the accumulated depreciation section of each of the subsidiary accounts 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. b. Journalize the entry on December 31 to record depreciation for the year. If an amount box does not require an entry, leave it blank