Irwin, Inc. constructed a machine at a total cost of $48 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 straight-line method. The residual value is expected to be $2 million. At the beginning of 2021. Irwin decided to change to the sum-of-the-years-digits 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 2 decimal places (i... 5,500,000 should be entered os 5.50).) View transaction list Journal entry worksheet Record the entry relating to the machine for 2021. Note: Enter debits before credits Event General Journal Debit Credit 1