Irwin, Incorporated constructed a machine at a total cost of $$35$ million. Construction was completed at the end of $2020$ and the machine was placed in service at the beginning of $2021.$ The machine was being depreciated over a $10-$year life using the sum$-$of$-$the$-$years$-$digits method. The residual value is expected to be $$2$ million. At the beginning of $2024,$ Irwin decided to change to the straight$-$line method.

Ignoring income taxes, prepare the journal entry relating to the machine for $2024.$

Note: 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 $1$ decimal place $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}5).$