Need some help with Split Transactions

[K-B]

Hello all, I'm having a little trouble figuring out the correct way to enter
my transactions, I'm pretty sure it's possible to do it with Split
Transactions but I don't understand the split transaction well enough.

Here's an example of what I need:
I sold XXXX item on ebay for $20.00. The person pays me a total of $32.00,
with the grand total broken down like this:

Item cost:  20.00
Shipping cost: 10.00
Handling Charged: 2.00
Total: 32.00

Now the way I thought I could record a transaction like that in GnuCash is
using a Split Transaction, but it doesn't turn out right. My idea was like
this:

--- In an account called "Income:Ebay Income":
- Make a new transaction with $32.00 in the Income field
- Split off $10.00 into an account called "Expenses:Shipping"
- Split off $2.00 into an account called "Income:Handling"
- What's left (20.00) should stay in this account

But that method doesn't work! It always comes up with an Imbalance. What I
had wanted to do is enter the total amount paid by the customer, then put
the Shipping into it's correct account, then the Handling into it's correct
account. After I take off those two, what's left would be what the cost of
the item was, before shipping & handling. And that would stay in the account
where the transaction is based (i.e. Income:Ebay Income)

Any ideas on how to achieve this or what I'm doing wrong?
-- 
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