Irwin, Inc. constructed a machine at a total cost of $30 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.e., 5,500,000 should be entered as 5.50).) Credit No Event Answer is complete but not entirely correct. General Journal Depreciation expense Accumulated depreciation Debit 1.96 1 1 1.96