How does a bank treat the Accounting Entries after the activities such as Principal Repayment, Interest Dues, Write-off, Past Dues and so on?

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Banks treat accounting entries for activities like principal repayment, interest dues, write-off, past dues by recording them in their financial statements.

Principal repayment is recorded as a decrease in the loan receivable account and a decrease in the cash account.
Interest dues are recorded as an increase in the interest income account and an increase in the interest receivable account.
Write-offs are recorded as a decrease in the loan receivable account and a decrease in the allowance for loan losses account.
Past dues are recorded as an increase in the allowance for loan losses account and a decrease in the loan receivable account.

How does a bank treat the Accounting Entries after the activities such as Principal Repayment, Interest Dues, Write-off, Past Dues and so on?

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