Accounting treatment

proprietorship Concern :namely PEC, (a Tution coaching centre)
Another wings of the same concern PSGP Ltd.(middle man)
Creditors raised addv & Printing bill on PSGP Ltd say Rs. 1000/-, Then PSGP raised bill on orginal assessee added 12% there commission and raised invoice of Rs.1200/-,No one deduct TDS under sec 194C.
Now PEC paid TDS of Rs. 10/- (not Rs. 12/-)out of its own pocket, 

please clarify me whether following entry is correct, 
Addvrtisement ..Dr 1000
To Orginal Creditors 990
to TDS 10

Orginal Creditors Dr 990
Advertisement dr. 210
To PSGP 1200/-

TDS Payable Dr 10
PSGP 1200
To Bank 1210/-

if wrong what will be the correct entry
cosidering TDS provision ?