$\backslash$table$[[,,$Estimated,Accumulated Depreciation at$,$Miles Operated$],[$Truck No$.,$Cost,,Residual Value,Useful Life,Beginning of Year,During Year$],[1,$$$83,868,,$$$15,100,245,600$ miles,$-,20,000$ miles$],[2,48,646,,6,170,303,400$ miles,$$14,610,33,200$ miles$],[3,76,248,,13,690,201,800$ miles,$61,470,8,200$ miles$],[4,91,476,22,920,236,400$ miles,$26,170,22,900$ miles,$]]$

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.