In $2025,$ the Robinson Company switched its inventory method from FIFO to average cost. Inventories at the end of $2024$ were reported in the balance sheet at $$22$ million. If the average cost method had been used, $2024$ ending inventory would have been $$20$ million. Ending inventory in $2025$ is $$23$ million using average cost, and would have been $$26$ million if the company had not switched from the FIFO method. The journal entry to adjust the accounts to reflect the average cost method would be