In 2018, the Barton and Barton Company changed its method of valuing inventory from the FIFO method to the average cost method At December 31, 2017, B&B's inventories were $33.6 million (FIFO). B&B's records indicated that the inventories would have totaled $24.6 million at December 31, 2017, if determined on an average cost basis Ignoring income taxes, what journal entry will B & B 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 (ie., 5,500,000 should be entered os 5.5).) View transaction list Journal entry worksheet Record the change in inventory methods. Note: Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal