On $\frac{1}{1}\frac{?}{2022},$ the Company received a $$300,000$ cash payment in advance from a customer for a $3-$year data and software subscription service. Revenue should be recognized evenly over the three$-$year subscription period $(2022-2024).$ However, the previous controller recorded the following journal entry on $1/1/22$ in error:

DR Cash

$300,000$

CR Subscription Revenue

$300,000$

What entry will the company record on its opening balance sheet on $1/1/24($if any$)?$ Select the correct account names and amounts in each row. If no JE is required, select $"$No JE$"$ in each of the four boxes.

$\backslash$table$[[$Account Name,,Debit,$],[$No JE$,$No JE$,$Credit,$],[$No JE$,,,],[,,,]]$

What adjusting journal entry will be recorded on $\frac{12}{31}\frac{?}{24}($if any$)?$ Select the correct account names and amounts in each row. If no JE is required, select $"$No JE$"$ in each of the four boxes.

$\backslash$table$[[$Account Name,Debit,Credit$],[[$ Select$],[$ Select $],],[[$ Select $],*{*}^{**},[$ Select$]]]$