Adjusting Entry for Tax Refund

Question: Gabotaf good morning! Ask ko po sana if anong correct journal entry kapag sobra yung naset up na Cash-TRA account kaysa sa actual taxes remitted? For example, for March ang naset up na TRA is 300k, pero yung na-remit lang talaga is 280k, due to refund to employee na nagresign. (set up of TRA: Dr. Cash – TRA, Cr. Subsidy from National government). Irereverse lang po ba ito for the difference? Thanks!

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