A Carroll County man died, following an ATV accident Monday evening, west of Gray, in northwestern Audubon County. The Audubon County Sheriff’s Office says 75-year old Merlin Borkowski, of rural Manning, was transported to the Manning Hospital by Manning Rescue, where he later died from his injuries. Authorities say Borkowski was traveling west on 110th Street at around 5:20-p.m., west of Eagle Avenue, when for reasons unknown, he abruptly swerved into the north ditch. He was ejected from the 4-wheeler as it rolled over.