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:$($$ in thousands$)$YearStraight$-$LineDeclining BalanceDifference$2018$$$402$$$858$$$45620194025721702020402382(20)$$$1,206$$$1,812$$$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 listJournal entry worksheetRecord the adjusting entry for depreciation in $2021.$