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EX 9-7 Depreciation by units-of-activity method A diesel-powered tractor with a cost of $120,000 and an estimated residual value of $16,400 is expected to have a useful operating life of 28,000 hours. During April, the tractor was operated 150 hours. Determine the depreciation for the month. EX 9-8 Deprociation by units-of-activity method Prior to adjustment at the end of the year, the balance in Trucks is $296,900 and the balance 2 in Accumulated Depreciation-Trucks is $99,740. 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. b. Journalize the entry on December 31 to record depreciation for the year