Insurance/registration entry on sale of vehicle

Pranjal (Student CA IPC / IPCC) (531 Points)

17 December 2014  
Please help me to make the accounting entry for the following transaction:

On making a sale of vehicle I'm making the customer account under Sundry Debtors.Then on the same date debiting Bank and crediting the customer account.Apart from the sale price the dealer collects "insurance premium" and "registration fee" on behalf of the customer.While making the payment to the Transport office a portion of the registration fee is kept by the dealer as commission.Kindly advice how to make the entry for "registration fee" and "insurance". It is better if it is possible to know on whose behalf the payment are being made.