Emma's Clothes, Inc has accounts receivable of $210,000. In the current economy, she has noticed an increase in uncollectible accounts. In 2016, her sales were $3,200,000 and in 2017, sales were $3,800,000. She has estimated in the past 2% of sales would eventually be uncollectible. Emma believes that her losses were closer to 3% last year. She has recorded bad debt expense of 2% for 2017. Does she need to make a retroactive correction for 2016, and should she add an additional adjustment to 2017? If so, write the journal entry for the year-end adjustment.