Principal vs Agent

If the question says that a company sells goods for $1000 and makes it sales through an agent who is entitled to 10% commission. Goods are not refundable and there is no sales tax.

The accounting entries in the books of the Co. will be :

Cr Revenue $1000
Dr Cash $900
Dr Commission paid $100

Accounting entries in the agent’s book :

Dr Cash $1000
Cr Revenue $100
Cr Payable $900

Is this correct?