Use a subtitle editor like Subtitle Edit (free) or VLC Media Player (temporary fix).
If your 720p file is from YTS (YIFY), synchronization is easier. YTS encodes are uniform. Search for "Friends Season 1 (720p YTS)" and download the associated .srt file. These are guaranteed to sync if you have the matching YTS rip. Friends 720p Season 1 Subtitles
is the primary format used, which is compatible with most modern media players. Frame Rate Compatibility Use a subtitle editor like Subtitle Edit (free)
To ensure synchronization with 720p video files, subtitle tracks are typically optimized for specific "rips" or releases: Release Group : Most 720p subtitles for Season 1 are synchronized for the BluRay x264-Psychd File Format : Standard SubRip (.srt) Friends 720p Season 1 Subtitles