Attached are my calculations for a monthly journal entry. Just need some input on if this is correct! I know advanced payments for unearned revenue need to recognize monthly revenue for adjusting entries

Company received $24,000 Jan 1 for memberships for the year. Individual memberships are $240 per person, for the year. Here are my calculations for the adjusting entry: $24,000/12 months = $2,000/mo Since customers paid in advance, we would take 2,000 off each month? Or subtract this value from 24,000 for the adjusting journal entry? Here are the journal entries I have for the month: DR Jan. 1 Cash 24,000 Unearned memberships Jan. 31 Unearned Memberships Membership revenue Is this correct? CR 24,000 2,000 2,000