In 2021, the Barton and Barton Company changed its method of valuing inventory from the FIFO method to the average cost method. At December 31, 2020. B & B's inventories were $30.8 million (FIFO). B & B's records indicated that the inventories would have totaled $23.2 million at December 31, 2020, if determined on an average cost basis. Ignoring income taxes, what journal entry will B&B use to record the adjustment in 2021? (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 fi.e.,5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 1 Record the change in Inventory methods. Notes Enter debit before credits Debit Event 1 Credit General Journal Retained earnings Inventory Record by Clear entry View general journal