For financial reporting. Clinton Poultry Farms has used the declining balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2.832.000 is useful life was estimated to be six years with $228.000 residual value. At the beginning of 2021 inton decides to change to the straight line method. The effect of this change on depreciation for each year is as follows: Year Declining Balance S4 Difference 295 51,102 51.99 5692 Required: 2. Prepare any 2021 journal entry related to the change. (Enter your answers in dollars. If no entry is required for a transaction event, select "No journal entry required in the first account field) View transaction ist View journal entry was No General Journal Depreciation expense Acumprecation 1 203.00