Cullumber Snowboards sells an ultra-lightweight snowboard that is considered to be one of the best on the market. Information follows for Cullumber's purchases and sales of the ultra-lightweight snowboard in October: Assume that all of Cullumber's sales are for cash and all of its purchases are on account. Record the purchase on October 13 and sale on October 25 for Cullumber Snowboards in a periodic inventory system under (1) FIFO and (2) weighted average. (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.)