Hi
Interest received $343 had been entered correctly in the cash book and had been debited to the interes received account
Can you write the answers with some explanations please... :confused:

The entry for this should be Dr. Cash, Cr, Interest Receivable. Your question needs to be clarified to get a better answer.

The correct entry for this will be:
Debit Cash for the amount, because you received cash.
Credit Interest Revenue for the amount, if someone owes you interest or
Credit Interest Receivable for the amount, if the amount was earned and recorded in a previous accounting period.