For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,752,000. Its useful life was estimated to be six years with a $208,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s): Year Straight-Line Declining Balance Difference 2015 $ 424 $ 917 $ 493 2016 424 611 187 2017 424 408 (16 ) $ 1,272 $ 1,936 $ 664 Required: 2. Prepare any 2018 journal entry related to the change. Record the adjusting entry for depreciation in 2018.