How to Account for Company Loan to Associate?

Hi there. Keeping it simple (I hope):

We’re Company A, and we own 49% of Company B. As A, we lend $100m to B at a 10% interest rate.

After a year, we receive $10m in interest, paid in cash. Here is what I assume would happen:

DR Our Bank by the $10m
CR Interest Income by $5.1m
CR the remaining $4.9m elsewhere

It’s the last CR I’m not sure about. Presumably we have our 49% interest accounted for as an asset using the equity method, so perhaps we’d credit that equity holding by the $4.9m expense (sort of like a transfer of value from our investment to cash)?

Let’s ignore principal repayments and taxes here.

Thanks!