Doug smith industries purchased warehouses for $132 million (no residual value) at the beginning of 2018 the warehouses were being depreciated over a 10year life using the sum of the years' digits method at the beginning of 2021, management decided to change to straight-line ignoring taxes, the 2021 adjusting entry will include a debit to depreciation expense of

Multiple Choice 

• $8.80 million 
• $59.40 million 
• $12.10 million 
• $61.60 million