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, 768 000. Its useful life was estimated to be six years with a $212,000 residual value. At the beginning of 2016, Clinton decides to change to toe straight-line method The effect of this change on depreciation for each year is as follows (S in 000 s) Prepare any 2016 journal entry related to the change (Enter your answers m dollars rounded to the nearest thousand. If no entry is required for a transaction event. select "No journal entry requited in the first account field.)