At the end of Year 1, Cortex Company failed to accrue interest revenue of $3,200 that it

Question:

At the end of Year 1, Cortex Company failed to accrue interest revenue of $3,200 that it had earned, but not received on an outstanding note receivable. Instead, it recorded the interest revenue in Year 2. Upon discovery of this error in Year 2, what correcting journal entry will Cortex Company make? Ignore income taxes.