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In 2021, Adonis Industrles changed its method of valuing Inventory from the average cost method to the FIFO method. At December 31, 2020, Adonis's Inventorles were $47.6 million (average cost). Adonis's records Indicated that the Inventorles would have totaled $64 million at December 31,2020 , If determined on a FIFO basis. Ignoring Income taxes, what joumal entry will Adonis use to record the adjustment in 2021 ? (If no entry Is required for a transactlon/event, select "No journal entry required" In the first account fleld. Enter your answers in millions rounded to 1 decimal place (l.e., 5,500,000 should be entered as 5.5).) Journal entry worksheet Record the change in inventory methods. Note: Enter debits before credits