Dunlop Company purchased a machine on January 1, 2014, for $44,000,000. At the time the machine had an estimated useful life of 10 years and no residual value. On December 31, 2017, the accountant found that the entry for depreciation expense was omitted in 2015. The Board of Directors informed the accountant that the company plans to switch to straight line depreciation starting with the year 2017. The company presently uses the sum of the yearsdigits method. Prepare the general journals entries that should be made on December 31, 2017 to record these events. (Ignore tax effects)