Please explain how to get the answer. I see some other examples saying to * 50% but why? please help

Problem 14-18 (Static) Early extinguishment [L014-5] The long-term liability section of Eastern Post Corporation's balance sheet as of December 31, 2020, included 10% bonds having a face amount of $40 million and a remaining premium of $6 million. On January 1, 2021, Eastern Post retired some of the bonds before their scheduled maturity. Required: Prepare the journal entry by Eastern Post to record the redemption of the bonds under each of the independent circumstances below: 1. Eastern Post called half the bonds at the call price of 102 (102\% of face amount). 2. Eastern Post repurchased $10 million of the bonds on the open market at their market price of $10.5 million. Complete this question by entering your answers in the tabs below. Record the entry for redemption of the bonds assuming Eastern Post called half the bonds at the call price of 102(102% of face amount). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)