Blue Corp. constructed a machine at a total cost of $70 million. Construction was completed at the end of 2017 and the machine was placed in service at the beginning of 2018. The machine was being depreciated over a 10-year life using the straight-line method. The residual value is expected to be $4 million. At the beginning of 2022, Blue decided to change to the sum of the years' digits method. The journal entry to record depreciation for 2022 includes A) A credit to PPE - machine for $10 million B) A credit to accumulated depreciation for $11.55 million C) A debit to depreciation expense for $11. 31 million D) A debit to retained earnings for $ 11. 55 million E) A debit to depreciation expense for $11.55 million