Depreciation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $279,700 and the balance in Accumulated Depreciation-Trucks is $31,478. Details of the subsidiary ledger are as follows: Truck No. Cost Estimated Residual Value Estimated Useful Life (in miles) Accumulated Depreciation at Beginning of Year Miles Operated During Year 7,400 170,000 26,000 10,700 340,000 $678 $56,700 82,100 45,100 95,800 27,000 41,000 3,700 230,000 210,000 9,500 21,300 13,900 42,000 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. Round the rate per mile to two decimal places and credit to accumulated depreciation to the nearest dollar. Truck No. Rate per Mile (in cents) Miles Operated Credit to Accumulated Depreciation 26,000 27,000 41,000 42,000 Total b. Journalize the entry to record depreciation for the year. Depreciation Expense-Trucks Accumulated Depreciation-Trucks