On January 1, 2016, Gless Textiles issued $13.3 million of 11%, 10-year convertible bonds at 104. The bonds pay interest on June 30 and December 31. Each $1,000 bond is convertible into 50 shares of Gless's no par common stock. Bonds that are similar in all respects, except that they are nonconvertible, currently are selling at 98 (that is, 98% of face amount). Century Services purchased 12% of the issue as an investment. Assume Gless Textiles prepares its financial statements according to International Financial Reporting Standards. Prepare the journal entries for the issuance of the bonds by Gless and the purchase of the bond investment by Century. (If no journal entry is required for a particular event, select "No journal entry required" in the first account field. Enter your answers whole dollars.)