In late $20$X$1,$ Smart Co$.$ recorded $$10,000$ salary of lab technicians who spent $60\%$ of their time in Smart's own R&D projects and $40\%$ of their time in R&D projects that Smart performed for other companies by debiting $$10,000$ to R&D Expense and crediting $$10,000$ Cash. 

What entry should Smart make to correct the error that was discovered in $20$X$2$ after closing all temporary accounts at the end of $20$X$1?$