For financial reporting, Clinton Poultry Farms has used the declining balance method of depreciation for conveyor equipment acquire at the beginning of 2015 for $2,608,000. its useful life was estimated to be six years with a $172,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s): Year 2015 2016 Straight-Line $ 406 Difference $463 406 Declining Balance $ 869 579 387 $1,835 173 2017 (19) $617 $1,218 Required: 2. Prepare any 2018 journal entry related to the change. (Enter your answers in dollars rounded to the nearest thousand. 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 2018. Note: Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal