Irwin, Inc. constructed a machine at a total cost of $45 million. Construction was completed at the end of 2017 and the machine was placed in service at the beginning of 2018. The machine was method. The residual value is expected to be $1 million. At the beginning of 2021, Irwin decided to change to the straight-line method. being depreciated over a 10-year life using the sum-of-the-years'-digits Ignoring income taxes, prepare the journal entry relating to the machine for 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list View journal entry worksheet Debit No Event General Journal Credit Depreciation expense 1 1 Accumulated depreciation