No such directory after creating it

I'm taking a basic Unix course and right now we're learning terminal. My directions are create a directory called company and subdirectories called sales, accounting and marketing. So I did that.

mkdir company
cd company
mkdir sales
mkdir accounting
mkdir marketing

And then create files called file1, file2 and file3 inside company.

touch file1
touch file2
touch file3

And then copy file 1 2 and 3 to the 3 subdirectories I have created but I'm stuck on copying it to the first directory.

cp company/file1 company/file2 company/file3 company/sales

But the terminal prints an error, "cp: target 'company/sales' is not a directory." How is this the case when I just made a directory called sales, and when I ls inside of company it lists the sales folder?

cd company
ls
accounting file1 file2 file3 marketing sales