For financial reporting, a company has used the declining-balance method of depreciation for conveyor equipment acquired at the beginning of Year 1 for $2,736,000. Its useful life was estimated to be six years with a $204,000 residual value. At the beginning of Year 4, the company 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 Year 4 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.) Journal entry worksheet Record the adjusting entry for depreciation in Year 4. Note: Enter debits before credits