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 $2, 600 (not including the trade discount), while Michael's Motors purchases only $610 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 transaction/event, select "No journal entry required" in the first account field.)