For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,768,000. Its useful life was estimated to be six years with a $212,000 residual value. At the beginning of 2021, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows:

	($ in thousands)
Year	Straight-Line				Declining Balance				Difference
2018		$	426			$	922			$	496
2019			426				615				189
2020			426				410				(16	)
		$	1,278			$	1,947			$	669