Green Co. constructed a machine at a total cost of $63.50 million. Construction was completed at the end of 2012 and the machine was placed in service at the beginning of 2013. The machine was being depreciated over a 10-year life using the sum-of-the-years-digits method. The residual value is expected to be $3.50 million. At the beginning of 2016, Green decided to change to the straight-line method.

Required:

1.	Ignoring income taxes, what journal entry(s) should Green record relating to the machine for 2016? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).)