The Giles Agency offers a 12% trade discount when providing advertising services of $1,000 or more to its customers. Audreys Antiques decides to purchase advertising services of $2,600 (not including the trade discount), while Michaels Motors purchases only $610 of advertising. Both services are provided on account. Record both transactions for The Giles Agency, accounting for any trade discounts. a) record the services provided to Audrey's Antiques. b) record the services provided to Michael's Motors.