Depreciation by Units-of-Output Method

Prior to adjustment at the end of the year, the balance in Trucks is $245,400 and the balance in Accumulated DepreciationTrucks is $27,118. 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
1	$49,300	6,400	130,000	-	20,000
2	74,800	9,800	260,000	$618	21,000
3	40,800	3,400	170,000	8,600	31,000
4	80,500	11,700	160,000	17,900	32,000

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.