Depredation by Units-of-activity Method Prier to adjustment at the end of the year, the balance in Trucks is $410,800 and the balance in Accumulated Depreciation-Trucks is $125,860. Detals of the subsidiary ledger are as follows: a. Determine for each truck the cepreciation 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. 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