Refer to the situation described in BE 20–4. Suppose Irwin has been using the straight-line method and switches to the sum-of-the-years’-digits method. Ignoring income taxes, what journal entry(s) should Irwin record relating to the machine for 2024?

Data from in BE 20-4

Irwin, Inc. 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, what journal  entry(s) should Irwin record relating to the machine for 2024?