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:
Required: 
Definitions:
Conifers
A group of cone-bearing plants that are mostly evergreens and include pines, firs, and spruces.
Sepal
One of the outermost parts of a flower, usually leaflike in appearance, that protects the flower as a bud.
Flower Bud
A flower bud is a small embryonic flower, encased in protective scales, which develops into a mature flower upon growth and favorable conditions.
Protect
To cover or shield from exposure, injury, damage, or destruction.
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