Accounting Help Needed?

6% means 6%p.a. So $80,000 at 6%p.a. gives $4800 a year, so for 120 days, it's 120/360 x 4800 = 1600. June 8 to June 30 gives 22 days, so 22/120 x 1600 = 293.33 will be recognised this year, and 98/120 x 1600 = $1,306.67 will be recognised next year.