For financial reporting, Kumas Poultry Farms has used the declining$-$balance method of depreciation for conveyor equipment acquired at the beginning of $2021$ for $$2,800,000.$ Its useful life was estimated to be six years with a $$220,000$ residual value. At the beginning of $2024,$ Kumas decides to change to the straight$-$line method. The effect of this change on depreciation for each year is as follows:Year$($$ in thousands$)$Straight$-$LineDeclining BalanceDifference$2021$$ $430$$ $933$$ $50320224306221922023430415(15)$ $ $1,290$$ $1,970$$ $680$Required:$2.$ Prepare any $2024$ journal entry related to the change.Note: Enter you answers rounded to the nearest dollar. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.