Modeling Interest Expense

How to do you reconcile the BS and CF statement for cash interest expense if different than the interest expense your recognize on the IS?

i.e. 5% coupon bond that pays cash interest semi-annually.

I know you'll add back the total interest expense from the IS on the CF statement. Then you will deduct your actual cash interest expense. But what is the offsetting balance sheet entry?

Thanks.

 

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