Specimen Exam – Q6 Loan interst received

I have had difficulties understanding how do I really get the loan interest in a corporation tax question. For example Q6 in the specimen exam

Could anyone please help explaining how do I make used of those figures correctly to get the answer:

loan interest receivable — 32,800
Accrued at 1 Apr 2014 — 10,600
Accrued at 31 Mar 2015 — 11,300

I know the answer is 32,800 as in the paper, but I don’t really get it why the accrued is not needed?

Thank you!