Irwin, inc., constructed a machine at a total cost of $46 million. construction was completed at the end of 2014 and the machine was placed in service at the beginning of 2015. 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 2018, irwin decided to change to the straight-line method. ignoring income taxes, prepare the journal entry relating to the machine for 2018.