For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,736,000. Its useful life was estimated to be six years with a $204,000 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: Year 2018 2019 2020 Straight-Line $ 422 422 422 $1,266 $ in thousands) Declining Balance $ 912 608 405 $1,925 Difference $490 186 (17) $659 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 Journal entry worksheet Record the adjusting entry for depreciation in 2021. Notes Enter debits before credits Event General Journal Debit Credit 1