I Need to know the Journal entry for the sale of paintings which was for 400 and our gally received commission of 30% fro the sales and 8.375% is the sales tax. The artist gets paid the rest of the amount. Please help

I am a bit confused on something.

You received 400 cash for the painting?

So that 400 includes the sales tax?

Your commission of 30%, is that before sales tax?