For financial reporting, Clinton Poultry Farms has used the declining$-$balance method of depreciation for conveyor equipment acquired at the beginning of $2021$ for $$2,700,000.$ Its useful life was estimated to be six years, with a $$174,000$ residual value. At the beginning of $2024,$ 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 Difference

$2021$ $ $421$ $ $900$ $ $479$

$2022421600179$

$2023421400(21)$

$ $1,263$ $ $1,900$ $ $637$

Required:

$2.$ Prepare any $2024$ journal entry related to the change.