Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the $$18$ million cost of the patent on a straight$-$line basis since it was acquired at the beginning of $2020.$ Due to rapid technological advances in the industry, management decided that the patent would benefit the company over a total of six years rather than the nine$-$year life being used to amortize its cost. The decision was made at the end of $2024($before adjusting and closing entries$).$

What is the appropriate adjusting entry for patent amortization in $2024$ to reflect the revised estimate?

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$