Irwin, Inc constructed a machine at a total cost of $35 million Construction was completed at the end of 2017 and the machine was placed in service at the beginning of 2018. The machine was being depreciated over a 10-year life using the sum of the years'-digits method. The residual value is expected to be $2 million. At the beginning of 2021, Irwin decided to change to the straight line method. 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 ist Journal entry worksheet