Barton and Barton Company (B&B) purchased construction equipment for $79 million. The equipment was placed in service at the beginning of 20x1. Management estimated the equipment's residual value to be $2 million and used the sum of the years'-digits method to depreciate the equipment over a 10-year life. At the beginning of 20x4, B&B decided to change to the straight-line method. Ignoring income taxes, prepare the journal entry relating to the equipment for 20x4. (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 (l.e., 5,500,000 should be entered as 5.5 and 5,000,000 should be entered at 5.0).) View transaction list Journal entry worksheet Record the entry relating to the machine for 2021. Note: Enter debits before credits Event 1 General Journal Debit Credit Record entry Clear entry View anmeral insural