This is a financial reporting question and this is my third time asking it. Do NOT give me the solutions because it is already given. I need EXPLANATIONS!!!

In exercise 14-120 I do not understand where the 0.3 came from in part b for premium on bonds payable. I also do not understand why where the 6/117 and 90/117 came from in both journal entries of part b. And why did they not ever use 102??

In exercise 14-121, I dont understand where the 1/5 and 1/8 came from in the first and second discount on bonds payable. Also why did they not ever use 101?? The answers are given but I dont understand. So can someone EXPLAIN please??