The Giles Agency offers a 10% trade discount when providing advertising services of $1,000 or more to its customers. Audrey's Antiques decides to purchase advertising services of $3,100 (not including the trade discount), while Michael's Motors purchases only $660 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.) Journal entry worksheet Record the services provided to Audrey's Antiques. Note: Enter debits before credits. Journal entry worksheet Record the services provided to Michael's Motors. Note: Enter debits before credits