Related: in the oldest record do we know what goods were exchanged for services rendered?

I am by no means a historian or an expert on history, but I will give it a shot. The Epic of Gilgamesh, which is one of if not the oldest known poem in the world, has a prostitute in the story. In the first tablet of Gilgamesh, the citizens of Uruk (the city that Gilgamesh ruled) prayed to the gods complaining that Gilgamesh was too powerful, and he was using his power for evil. The goddess Aruru made Enkidu, who was a man just as powerful as Gilgamesh, he was created for the sole purpose of being Gilgamesh's adversary.

Enkidu was raised by animals, and thus acted like one, when a hunter found Enkidu acting like a wild animal, he went to Gilgamesh, and Gilgamesh sent Shamhat, a prostitute who slept with Enkidu and taught him to be "Civilized."

There is not much more information given on Shamhat, other than her prostitution, but she is praised later in the story for giving Enkidu a home and helping him act more human. Keep in mind that I have no academic knowledge of ancient history, I just tried to help you with what I knew.

Source: George, Andrew. “Tablet 1: The Coming of Enkidu.” The Epic of Gilgamesh, W. Ross MacDonald School Resource Services Library, 2007.

Prostitution appears in the bible in the book. If Genesis. Judah pays a prostitute (his daughter-in-law) for sex, offering a variety of collaterals and a promise to pay later (38:18).

Prostitution continues to be mentioned throughout the biblical and prophetic works (Joshua, Psalms). The text records that when it was discovered she was pregnant, she was almost killed (this would have been a case of adultery). Additionally, the text records that Judah mistakes her for a prostitute because her face is covered.

As with all things biblical it is impossible to know when this was written or if the text has been changed over time.

If you prefer more verifiable materials, the Mishna was codified by Rabbi Judah Ha-Nasi in the first century. Chapter 6 of the tractate Temurah discusses the sacrifice of an animal used to pay for a prostitute. Included within this is a discussion about whether paying to breed slaves with other slaves is prostitution (majority say it is).

Standard exchange for sex in mishnaic times seems to be one lamb, though this could be an example to aid in counting.