For financial reporting, clinton poultry farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,560,000. its useful life was estimated to be six years with a $160,000 residual value. at the beginning of 2018, clinton decides to change to the straight-line method. the effect of this change on depreciation for each year is as follows ($ in 000s): year straight-line declining balance difference 2015 $ 400 $ 853 $ 453 2016 400 569 169 2017 400 379 (21 ) $ 1,200 $ 1,801 $ 601 required: 2. prepare any 2018 journal entry related to the change. (enter your answers in dollars rounded to the nearest thousand. if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)