For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,752,000. Its useful life was estimated to be six years with a $208,000 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:

	($ in thousands)
Year	Straight-Line				Declining Balance				Difference
2018		$	424			$	917			$	493
2019			424				611				187
2020			424				408				(16	)
		$	1,272			$	1,936			$	664

Required: 2. Prepare any 2021 journal entry related to the change.