For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquire 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: Straight-Line 402 (s in thousands) Declining Balance $ 858 572 Year 2018 2019 2020 Difference 5456 170 $1,206 $1.812 (20) $686 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