For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,832,000. Its useful life was estimated to be six years with a $228,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s) Year straight-Line Declining Balance 2015 2016 2017 $ 434 434 434 $1,302 $ 944 629 420 $1,993 Difference $510 195 (14) $691 Required 2. Prepare any 2018 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.) View transaction list View journal entry worksheet No Event General Journal Debit Credit Depreciation expense 202 Accumulated depreciation 202