eBay

On my spreadsheet, do I record the total sale plus the shipping? Even though I record the shipping in a separate column? The buyer pays the shipping so it's a little confusing.

I'm trying to keep records of my sales for taxes. I'm a little confused when it comes to gross income. Do I record what my purchase price was before fees and shipping are taken out? For example: I sold an item for 15.00, buyer pays 3.00 for shipping ...