For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,592,000. Its useful life was estimated to be six years with a $168,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s): Year 2015 2016 2017 Declining Balance $ 864 Straight-Line $ 404 404 404 $1,212 576 384 Difference $460 172 (20) $612 $1,824 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.) View transaction list View transaction list Journal entry worksheet 1 Record the adjusting entry for depreciation in 2018. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal