In $2024,$ the Barton and Barton Company changed its method of valuing inventory from the FIFO method to the average cost method. At December $31,2023,$ B & B$$s inventories were $$31\mathrm{.}4$ million $($FIFO$).$ B & B$$s records indicated that the inventories would have totaled $$23\mathrm{.}5$ million at December $31,2023,$ if determined on an average cost basis.

Ignoring income taxes, what journal entry will B & B use to record the adjustment in $2024?$

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