Ppf interest & balance sheet

Dear Experts,

Since the PPF interest is exempt, I'm wondering if I need to record the PPF interest component accrued for the year (as per the passbook) or not.

I invested Rs 70,000 in Dec 7, 2017, and the March 31, 2018 PPF statement showed interest Rs. 1,330.00

Have 2 questions:

1. Do I need to add the total (PPF principal + interest) and add it in the Current Assets? If so what are the journal entries to be posted.

(or)

2. Can I skip reporting the interest part and show only the PPF Principal sum (added every year) in the B/Sheet. And when filing the ITR, can input the PPF interest under Exempted Income.

Thanks in advance for your insights.