For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2013 for $2,784,000. Its useful life was estimated to be six years with a $216,000 residual value. At the beginning of 2016, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s):

Year	Straight-Line			Declining Balance			Difference
2013	$	428		$	928		$	500
2014		428			618			190
2015		428			413			(15	)
	$	1,284		$	1,959		$	675

Required:

2.	Prepare any 2016 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.) Record the adjusting entry for depreciation in 2016.