In 2018, Adonis Industries changed its method of valuing inventory from the average cost method to the FIFO method. At December 31, 2017, Adoniss inventories were $47.1 million (average cost). Adoniss records indicated that the inventories would have totaled $63.0 million at December 31, 2017, if determined on a FIFO basis. Ignoring income taxes, what journal entry will Adonis use to record the adjustment in 2018?

(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 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)