Where did the 0.20 or the 1/5 come from?

Onestion 3 6 marksi icontinoed) For DGD during week 51 (6 marks The December 31,2011 balance sheet of Toews Corp included the following items 75% bonds payable due December 31, 2019 $576,000 60,coox45 670000, The boods have a face value of $600,000, and were issued on Decemher 31, 2009 at 95. Interest is piyable semi-annually on Jume 30 and December 31. The company uses straighi-line amontization. Apeil 1.2012, Toews retired S120,000 of these bonds at tol plus accrued interest. Required 7 Prepare journal entries to record the retirement. Show calculations and alues to the nearest dol 120,oco ver boddascant acco .ec) 4(60 121,200