Preparing Entries Across Two Periods

Hatcher Company closes its accounts on December $31$ each year. On December $31,2021,$ Hatcher accrued $$1,200$ of interest income that was earned on an investment but not yet received or record$-$ed$.($The investment will pay interest of $$1,800$ cash on January $31,2022.$ On January $31,2022,$ the company received the $$1,800$ cash as interest on the investment. Prepare journal entries to: