Depredation by units-of-activity Method Prior to adjustment at the end of the year, the balance in Trucks is $408,700 and the balance in Accumulated Depreciation-Trucks is $120,040. Details of the subsidiary ledger are as follows: a. Determine for each truck the depreciation rate per milie and the amount to be credited to the accumulated depreciation section of each subsidiary account for the miles operated during the current yeat. Keep in mind that the deoredation 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 amounth Round the rate per mile to two decimal places. Enter all values as positive amounts. Freobeck rehtek wy Work Avset minus residual volue equals depteciable cost. Units-of production allocates the cost or the asset equalt over the unhts produchd. The dupiecabon truck below ite residual value