Given no monthly adjustments were made during the year, the december 31 year-end adjusting entry to record the interest on a $100,000, 12% bond that pays interest annually on november 1 and was sold at par value will include

Dr Interest Expense account 10,000

Cr Cash account 10,000

Explanation:

We have to calculate how much interest did the company paid = $100,000 x 10/12 x 12% = $10,000

Then we must record the journal entries

Since cash is an asset and it decreases, then it should be credited.

Since interest is an expense and it increases, it should be debited.

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