28 2.77 points Check my work For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,500,000. Its useful life was estimated to be five years, with a $190,000 residual value. At the beginning of 2021, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows: (5 in thousands) 02:33:50 Year 2018 Straight Line $ 462 2019 Skipped 2020 462 462 $1,386 Declining Balance $1,000 600 Difference $538 138 360 $1,960 (102) $574 eBook Print References Required: 2. Prepare any 2021 journal entry related to the change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) View transaction list Journal entry worksheet < 1 Record depreciation expense entry for 2021.