For financial reporting. Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,608,000. Its useful life was estimated to be six years with a $172,000 residual value. At the beginning of 2021. Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows: ($ in thousands) Straight-Line Declining Balance Difference $ 869 579 387 $1,835 Year 2018 2019 2920 $ 406 406 406 $1,218 $463 173 (19) $617 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 1 Record the adjusting entry for depreciation in 2021. Note: Enter debits before credits Event General Journal Debit Credit 1 Record entry Clear entry View general journal