Proper posting of invices/payments?

[W Pawlowski]

I wonder what is the proper way to accounts for invoices issued and then
paid in GnuCash????
Right now when I issue an invoice to my customer I put the total amount as
asset in "Accounts Receivable" under "Total Invoice", Total -  HST into
Income: Sales under "Total Payment" and HST as Liabilities: HST: HST
Payable also under Total Payment.

So my entry in Accounts Receivable would look like this:

Assets: Accounts Receivable            $1,130.00
Income: Sales                                                      $1,000.00
Liabilities: HST: HST Payable                                $   130.00

Now when I get the payment I basically change the Assets: Accounts
Receivable to Assets: Checking Account

Is this the proper way to record this type of transaction? Or how should it
be done?