Doug Smith Industries purchased warehouses for $$242$million $($no residual value$)$ at the beginning of $2021$ The warehouses were being depreciated over a $10-$year life using the sum$-$of$-$the$-$years'$-$digits method. At the beginning of $2024,$ management decided to change to straight$-$line. Ignoring taxes, the $2024$ adjusting entry will include a debit to depreciation expense of: