On 12/1/19 C Company decides to issue a bond to raise cash. Choice issues $100,000 of 10% bonds. Interest is payable annually on November 30. They mature in five years. The market rate is 8%. All bonds were sold for cash. Regarding the above bond issuance, you do not need to do a complete amortization table. However, you do need to accrue the interest for 1 month (the month of December) in an adjusting entry dated 12/31/19.

Need Journal Entry for this, thanks!