Cullumber Company uses a perpetual inventory system. The company began 2024 with 800 lamps in inventory at a cost of $12 per unit. During 2024, Cullumber had the following purchases and sales of lamps: All purchases and sales are on account. Prepare journal entries to record the May 4 purchase and the May 3 and 16 sales. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)