Ten column Worksheet - Where does Mortgage interest go and Accrued Interest income go?

Those are both adjusting entries. To accrue something basically means that either the revenue has been earned or the expense has been incurred, but no money has exchanged hands yet. Any time you put something into receivables or payable you are accruing it, because the cash hasn't happened yet.

ALL accrued expense adjusting entries will debit the appropriate expense and credit an appropriate payable. That way you recognize the expense on the books, but since it hasn't been paid, you put it into a payable. All accrued expenses work this way and you just need to stick an appropriate word on it: you can have salaries expense and salaries payable, income tax expense and income tax payable. This is for interest, so what do you think it will be?

ALL accrued revenues also work the same way. You credit an appropriate revenue account to recognize the earnings and then debit an appropriate receivable account since it is still due. Again, if you have interest income, what do you think that entry might be?

Learn the patterns and it'll help get through the various adjustments you might have. Everything I just said will work for all of your accruals.