Regards 194 a

Dear All, I deposit a FD in bank suppose 100000 rupees then I get return 120000 rupees now bank deduct tds 10% that will be 2000/- then first I pass this entry for FD , FD account debit 100000/- to bank 100000/- after maturity of the fd I passed this entry bank account dr 118000 tds receivable dr 2000 Interest Income (misc) 20000/- FD account 120000/- please guide me if I am wrong .