How to write the accounting entry of interest income of special maintenance funds?

The interest income of special maintenance funds will lead to the increase of monetary funds, the increase of assets will be included in the debit accounting, the financial expenses-interest income will be reduced, and the decrease of expenses will be included in the credit accounting. The accounting treatment of interest income of special maintenance funds is as follows:

Debit: bank deposit,

Loan: financial expenses-interest income (or negative loan).