Doug Smith Industries purchased warehouses for $55 million (no residual value) at the beginning of 2018. The warehouses were being depreciated over a 10 year 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 $36 million $4 million end $43 million