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 $30.2 million (FIFO). B & B's records Indicated that the Inventories would have totaled $22.9 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 (.e., 5,500,000 should be entered as 5.5). View transaction let Journal entry worksheet < Record the change in inventory methods. Note: Enter debits before credits. Event 1 General Journal Debit Credit 7.3 7.3 Record entry Clear entry View general journal