What is the journal entry for deposit for future subscription in stock and withdrawal of this deposits?

When a deposit for a future subscription in stock is made, the journal entry would be a debit to "Cash" and a credit to "Deposits for Future Stock Subscriptions." When the deposit is withdrawn, the entry would involve debiting "Deposits for Future Stock Subscriptions" and crediting "Cash." This reflects the movement of cash and the corresponding reduction in the liability associated with the subscription deposit.