Irwin, Incorporated constructed a machine at a total cost of $47 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 $3 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 Note: If no entry is required for o tronsaction/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 )