Bank over draft is 7400 in trial balance and six months interest on over draftis due at 18% p.a. do tell me the adjusting entry of this.

bank over draft is 7400 in trial balance and six months interest on over draftis due at 18% p.a. do tell me the adjusting entry of this.
This entry is taken fron five year from the year 1997 Regular.

Calculate the amount of interest and record the adjusting entry debiting interest expense and crediting bank overdraft