willow CO limited company

An extract of Willow Co’s trial balance as at 30 June 20X1 is shown below.
Debit Credit
$000 $000
Equity shares, $1 72000
Share premium 13000
Revaluation surplus at 1 July 20X0 10000
Retained earnings at 1 July 20X0 12920
Dividends paid 3000

During the year ended 30 June 20X1, Willow Co made a ‘1 for 5’ bonus issue.

Complete the following table to identify the accounting entries required to record the
bonus issue.
what will the double entries be for this issue
can u plz explain why does the mark scheme say (72000 x 1/6)
when it should be (72000 x 1/5)