In 2024, the Barton and Barton Company changed Its method of valuing Inventory from the FIFO method to the average cost method. At December 31, 2023, B \& B's Inventorles were $30.2 million (FIFO). B \& B's records Indicated that the Inventorles would have totaled $229 million at December 31, 2023, if determined on an average cost basls. Ignoring Income taxes, what journal entry will B \& B use to record the adjustment in 2024 ? Note: 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). Journal entry worksheet Note: Enter debits before cred its