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 thousands) year straight-line declining balance difference 2015 $ 400 $ 853 $453 2016 400 569 169 2017 400 379 (21) $1,200 $1,801 $601 required: 1. briefly describe the way clinton should report this accounting change in the 2017-2018 comparative financial statements. 2. prepare any 2018 journal entry related to the change.