Need clarification on Accounting and invoicing

Product cost 100₹, Commission 10₹. The revenue recognition model is slightly different here because, if A was the principal, he will sell the products directly to customer. But, A is using Agent B to make a sale and not paying commission. So the transaction price A sets is different from what B sets. Considering this, A is a wholesaler who sells at his own price and B add a margin and sells the product. Or A sets a margin on behalf of B.

In the books of A:

Cash a/c 100₹

To B a/c 100₹

In the books of B:

Commission received a/c 10₹

Cash a/c 100₹

Sales a/c 110

then he transfers the cash to A’s a/c

A a/c 100

To Bank a/c 100

In the books of C:

Purchases a/c 100₹

Commission a/c 10₹

To Cash a/c 110₹

Thank you so much for the clarification