On $1/1/2022,$ 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.