The original entry was:

Debit : Accrued Interest Receivable

Credit : Interest Income

Supposedly, for the next accounting period the borrower will pay his due date and the reversing entry above shall be made. However, the borrower pays his outstanding balance in cash even before his due date. During his payment no interest was applied.

If this is the case, what will be the corresponding reversal entry of the Accrued Interest Receivable?