For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $3,000,000. Its useful life was estimated to be five years, with a $260,000 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		$	548			$	1,200			$	652
2019			548				720				172
2020			548				432				(116	)
		$	1,644			$	2,352			$	708

Required: 2. Prepare any 2021 journal entry related to the change.