Prior to Adjustment at the End of the Year, the Balance

Prior to adjustment at the end of the year, the balance in Trucks is $300,900 and the balance in Accumulated
Depreciation-Trucks is $88,200. Details of the subsidiary ledger are as follows: $$\begin{array} { | l | l | l | l | l | l | } \hline \begin{array} { l } \text { Truck } \\\text { No. }\end{array} & \text { Cost } & \begin{array} { l } \text { Estimated } \\\text { Residual Value }\end{array} & \begin{array} { l } \text { Estimated } \\\text { Useful Life }\end{array} & \begin{array} { l } \text { Accumulated } \\\text { Depreciation at } \\\text { Beginning of Year }\end{array} & \begin{array} { l } \text { Miles } \\\text { Operated } \\\text { During Year }\end{array} \\\hline 1 & \$ 100,000 & \$ 13,000 & 300,000 & - & 30,000 \\\hline 2 & 72,900 & 9,900 & 300,000 & \$ 60,000 & 25,000 \\\hline 3 & 38,000 & 3,000 & 200,000 & 8,050 & 45,000 \\\hline 4 & 90,000 & 13,000 & 200,000 & 20,150 & 40,000 \\\hline\end{array}$$ Required:
1) Based on the units-of-output method, 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.
2) Journalize the entry to record depreciation for the year.