Barton and Barton Company (B\&B) purchased construction equipment for $45 million. The equipment was placed in service at the beginning of 20x1. Management estimated the equipment's residual value to be $1 million and used the sum-of-the-years'-digits method to depreciate the equipment over a 10-year life. At the beginning of 204,B&B decided to change to the straight-line method. Ignoring income taxes, prepare the journal entry relating to the equipment for 204. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5 and 5,000,000 should be entered at 5.0).)