What Journal entry should be passed in following case?

Dear all,

We got Income Tax Refund of 28140 for F.Y. 2021-22. We maintain separate tally for the separate bank accounts. TDS deduction made on one bank account is 21905 & TDS deduction made on another one is 4775, rest is interest on Income Tax Refund. But Income Tax Refund of Rs. 28140 has been credited in only one account. 

So please guide me what entries should be passed in this case.