For financial reporting. Clinton Poultry Farms has used the declining balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2.624,000. Its useful life was estimated to be six years with a $176,000 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: Year 2018 2019 2020 Straight-Line $ 408 483 408 $1,224 (5 in thousands) Declining Balance $ 874 583 389 $1,346 Diference $665 175 (19) $622 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