Irwin, Inc. constructed a machine at a total cost of $57 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 (i.e.. 5.500.000 should be entered as 5.5)) View transaction list Journal entry worksheet the entry relating to the machine for 2018 Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal