Brief Exercise 20-1 (Algo) Change in inventory methods; FIFO method to the average cost method [LO20-2) In 2021, the Barton and Barton Company changed its method of valuing inventory from the FIFO method to the average cost method. At December 31, 2020, B & B's inventories were $33.2 million (FIFO). B & B's records indicated that the inventories would have totaled $24.4 million at December 31, 2020, if determined on an average cost basis. Ignoring income taxes, what journal entry will B & B use to record the adjustment in 2021? (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 5.5).) View transaction list 1 > Record the change in inventory methods