Cresent Corporation's interest revenue for 2011 was $13,100. Accrued interest receivable on December 31, 2011, was $2,275 and $1,875 on December 31, 2010. The case received for interest during 2011 was

Was it $10,825? Would'nt that be the cash that was the principle that the interest came from? 13,100 - 2,275? Then the interest receivable for 2010 doesn't matter?

Yes, the interest receivable from 2010 matters. You started 2011 with that balance, added more to the receivable, then collected a certain amount, and ended up with 2011 balance.

So you're not accounting for the fact that part of what was collected was what was due from 2010. You're letting yours debtors off the hook saying that what they owed from 2010 doesn't matter.