For financial reporting, Clinton Poultry Farms has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of 2015 for $2,848,000. Its useful life was estimated to be six years with a $232,000 residual value. At the beginning of 2018, Clinton decides to change to the straight-line method. The effect of this change on depreciation for each year is as follows ($ in 000s): Year Straight-Line Declining Balance Difference
2013 $438 $954 $516
2014 438 636 198
2015 438 425 (13)
$1,314 $2,015 $701

Required:
Prepare any 2016 journal entry related to the change.