For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,000,000. Its useful life was estimated to be five years, with a $200,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows: ($ in 000s) Straight Line Declining Balance Difference Year 2015 2016 2017 $ 360 360 360 $1,080 $ 800 480 288 $1,568 $440 120 (72) $488 Required: 2. Prepare any 2018 journal entry related to the change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) View transaction list Journal entry worksheet Record depreciation expense entry for 2018. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal