For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,970,000. 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 (s in e80s) Straight Line Declining Balance Difference $533 203 Year 2015 2016 2017 $ 457 457 457 $1,371 $ 990 660 440 (17) $2,090 $719 Required 2. Prepare any 2018 journal entry related to the change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) View transaction list Journal entry worksheet Record depreciation expense entry for 2018