Irwin, Incorporated constructed a machine at a total cost of $$36$ million. Construction was completed at the end of $2020$ and the machine was placed in service at the beginning of $2021.$ The machine was being depreciated over a $10-$year life using the straight$-$line method. The residual value is expected to be $$2$ million. At the beginning of $2024,$ Irwin decided to change to the sum$-$of$-$the$-$years$-$digits method.

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