For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2010 for $2,560,000. Its useful life was estimated to be six years with a $160,000 residual value. At the beginning of 2013, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s):

Year	Straight-Line			Declining Balance			Difference
2010	$	400		$	853		$	453
2011		400			569			169
2012		400			379			(21	)
	$	1,200		$	1,801		$	601

Required:

2.	Prepare any 2013 journal entry related to the change.