For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,656,000. Its useful life was estimated to be six years with a $184,000 residual value. At the beginning of 2021, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows: ($ in thousands) Year 2018 Straight-Line $ 412 2019 2020 412 412 $1,236 Decliving Balance $ 885 590 Difference $473 178. 394 $1,869 (18) $633 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.)