For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,816,000. Its useful life was estimated to be six years with a $224,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s):

Year	Straight-Line				Declining Balance				Difference
2015		$	432			$	938			$	506
2016			432				626				194
2017			432				417				(15	)
		$	1,296			$	1,981			$	685

Required: 2. Prepare any 2018 journal entry related to the change. (Enter your answers in dollars rounded to the nearest thousand. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)