12 Doug Smith Industries purchased warehouses for $198 million (no residual value) at the beginning of 2018. The warehouses were being depreciated over a 10-year life using the sum-of-the-years'-digits method. At the beginning of 2021, management decided to change to straight-line. Ignoring taxes, the 2021 adjusting entry will include a debit to depreciation expense of. (Round your answer to 2 decimal places.): 4 points Multiple Choice 8 01:35:46 $97.20 million $100.80 million O $19.80 million O $14.40 million