Update UPGRADING.md #238

Job	Run time
rubocop	9s
Unit test (ubuntu-20.04, 3)	1m 52s
Unit test (ubuntu-20.04, 3.1)	1m 56s
Unit test (ubuntu-20.04, 3.2)	1m 45s
Unit test (ubuntu-20.04, 3.3)	1m 45s
Unit test (ubuntu-20.04, 3.4)	1m 48s
Unit test (ubuntu-20.04, jruby-9.4)	2m 29s
Unit test (ubuntu-20.04, truffleruby)	3m 32s
Unit test (macos-latest, 3)	1m 47s
Unit test (macos-latest, 3.1)	1m 46s
Unit test (macos-latest, 3.2)	1m 31s
Unit test (macos-latest, 3.3)	1m 55s
Unit test (macos-latest, 3.4)	1m 45s
Unit test (macos-latest, jruby-9.4)	2m 12s
Unit test (macos-latest, truffleruby)	3m 17s
Unit test (windows-latest, 3)	3m 57s
Unit test (windows-latest, 3.1)	3m 15s
Unit test (windows-latest, 3.2)	3m 17s
Unit test (windows-latest, 3.3)	3m 48s
Unit test (windows-latest, 3.4)	4m 6s
finish	2s
	47m 54s

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