For financial reporting. Clinton Poultry Farms has used the declining balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,576,000. Its useful life was estimated to be six years with a $164,000 residual value. At the beginning of 2021, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in thousands) Year Straight-Line Declining Balance 2018 $ 402 $ 858 2019 402 572 2020 402 382 $1,206 $1,812 Difference $456 170 (20) $606 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 list Journal entry worksheet Record the adjusting entry for depreciation in 2021. Note: Enter debits before credits Event General Journal Debit Credit