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?