For financial reporting, Kumas Poultry Farms has used the declining$-$balance method of depreciation for conveyor equipment acquired at the beginning of $2021$ for $$2,592,000.$ Its useful life was estimated to be six years with a $$168,000$ 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

$2021$ $ $404$ $ $864$ $ $460$

$2022404576172$

$2023404384(20)$

$ $1,212$ $ $1,824$ $ $612$

Required:

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

Note: Enter you answers rounded to the nearest dollar. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.