For financial reporting, Kumas Poultry Farms has used the declining$-$balance method of depreciation for conveyor equipment acquired at the beginning of $2021$ for $$2,848,000.$ Its useful life was estimated to be six years with a $$232,000$ 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$-$Line Declining Balance Difference

$2021$ $ $436$ $ $949$ $ $513$

$2022436633197$

$2023436422(14)$

$ $1,308$ $ $2,004$ $ $696$

Required:

$2.$ Prepare any $2024$ journal entry related to the change.