Albatross Company purchased a piece of machinery for $60,000 on January 1, 2019 and has been depreciating the machine using double declining method balance based on a five year estimated useful life and no salvage value. On January 1, 2021, Albatross decided to switch to the straight line method of depreciation. Ignore income taxes in calculations. Because of a mistake in computing depreciation expense, Albatross Company overstated its depreciation expense. It recorded $20 million of depreciation expense in 2019 and $20 million of depreciation expense in 2020. The actual depreciation expense should have been $10 million annually. Albatross Company's auditor discovered this error in 2021. Prepare the adjusting journal entry on December 31, 2021 to correct the error.