Please answer this question.

For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2018 for $2,750,000. Its useful life was estimated to be five years, with a $180,000 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: Required: 2. Prepare any 2021 journal entry related to the change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) Journal entry worksheet Note: Enter debits before credits