if they have given interest on bank O/D in adjustment.... We shld add or less it in balance sheet???

if they have given interest on bank O/D in adjustment.... We shld add

1.	if they have given interest on bank O/D in adjustment.... We shld add or less it in balance sheet???
Answer» Add. Because bank overdraft is our liability and int. on bank overdraft rise our liability so we add this in bank o/d on liability side of B/S. Bank O/D. xxxx(add) int.on bankO/D. xx ...........xxxxxx