The Giles Agency offers a 8% trade discount when providing advertising services of $1,000 or more to its customers. Audreys Antiques decides to purchase advertising services of $3,000 (not including the trade discount), while Michaels Motors purchases only $650 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

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1