For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,700,000. Its useful life was estimated to be six years, with a $186,000 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 (S in 000s) DecliningDifferonce Yoar Straight Line 2015 2016 2017 $ 419 419 419 $1,257 S 900 600 400 $1,900 $481 181 (19) S643 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 dolilers.) View transaction list Journal entry worksheet Record depredation expense entry for 2018. Note: Enter debits before credts General Journal Debit