COY Taxable total profits.

Qn) Kaplan FA21 study text
The profit before tax of Smith Ltd per the statement of profit or loss for
the year ended 31 December 2021, is £105,940, which includes:
£
Depreciation 9,750
Loan note interest payable (on trade related loan) 12,760
Bank interest payable 6,590
Bank interest receivable 15,860
Notes:
1 Bank interest receivable includes an accrual of £2,340 as at
31 December 2021 and £1,210, as at 31 December 2020. There
were no accruals in respect of the loan note or bank interest
payable at either the beginning or the end of the year.
2 The bank interest is payable on a loan to purchase an investment
property, which is a non-trade related loan.
3 The company’s capital allowances for the year are £11,800.
Calculate Smith Ltd’s taxable total profits for the year ended
31 December 2021, clearly showing the different types of income.

Answer
Smith Ltd – Taxable total profits – y/e 31 December 2021
£ £ £
Profit per accounts 105,940
Non-trading interest payable 6,590
Depreciation 9,750
Non-trading interest receivable 15,860
Capital allowances 11,800
–––––– ––––––
122,280 27,660
(27,660) ––––––
–––––– _______
Tax adjusted trading profit 94,620
———–
Interest income:
Non-trading interest
receivable
15,860
Non-trading interest payable (6,590)
_______
9,270
————
TTP 103,890

Problem,
Hello sir, i wanted to ask why we dont less 1210 from Bank interest receivable when calculating the Interest income?
As this is an accrual income relating to year end 2020, While these calculations are made for year end 2021.

Kindly,
Sukaina