Irwin, Inc., constructed a machine at a total cost of $53 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 straight line method. The residual value is expected to be $3 million. At the beginning of 201$, Irwin decided to change to the sum of the years digits method. Ignoring income taxes, prepare the journal entry relating to the machine for 2018.