Itr for general commission agent

Dear Colleagues,

Can someone please help me with following:

What details are to be filled in ITR 3 for a person having income of INR 1,97,500 for AY 18-19 from General Commission business (i.e. other than insurance commission income)?

Part A - Balance Sheet - Under what heads (asset and liability) would commission income come?

Part A - P&L - Would it be under 'Other Income -> Commission' ?

Part B - TI - Would it be under 'Profits & Gains from Business or Profession'

Thanks in advance.