The Giles Agency offers a $12\%$ trade discount when providing advertising services of $$1,000$ or more to its customers. Audrey's Antiques decides to purchase advertising services of $$3,500($not including the trade discount$),$ while Michael's Motors purchases only $$700$ of advertising. Both services are provided on account.

Record both transactions for The Giles Agency, accounting for any trade discounts. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$