Irwin, Inc., constructed a machine at a total cost of $35 million. Construction was completed at the end of 2014 and the machine was placed in service at the beginning of 2015. 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 2018, Irwin decided to change to the straight-line method Ignoring Income taxes, prepare the journal entry relating to the machine for 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 (Le 5,500,000 should be entered as 5.5).) T No 1 Answer is complete but not entirely correct. General Journal Debit Credit 580 Event Depreciation expense Accumulated depreciation 570