For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,592,000. Its useful life was estimated to be six years with a $168,000 residual value. At the beginning of 2021, Clinton decides to change to the straight-line method and continue to use the same estimated residual value. Clinton's accounting records show that the accumulated depreciation for the equipment had been $1,824 before this change.

Record the adjusting entry for depreciation in 2021.