Hamilton Industries constructed a machine at a total cost of $\backslash (\backslash$$ $40\backslash )$ million. Construction was completed at the end of $2021,$ and the machine was placed in service at the beginning of $2022.$ The machine was being depreciated over a $10-$year life using the sum$-$of$-$the$-$years'$-$digits method, which yielded accumulated depreciation of $\backslash (\backslash$$ $14\backslash )$ million as of January $1,2025.$ The residual value is expected to be $\backslash (\backslash$$ $2\backslash )$ million. At the beginning of $2025,$ Hamilton decided to switch to the straight$-$line method. Ignoring income taxes, prepare the journal entry relating to the machine for $2025.$