Accounting 問題!!!

要做BALANCE DAY adjustment
for the year ended 30 june 2010



問題:
At the end of the year, the business had outstanding a long-term loan of $20 000 from one of Woody’s friends. Interest of 7% p.a. is payable half-yearly on this loan, every 1 April and 1 October. The last interest payment made by the business was on 1 April 2010.


咁都未夠期俾錢(1 oct), 咁我使唔使把4-6月果兩個月既利息記入accrual account????


thx