How do you record the journal entries for the following scenarios?

(a) Company A completes its second project. The client (client B) does not pay in cash; Company A gives the client (client B) a $27,575 bill to be paid within 30 days.

(b) Company A completes its third project. The client (client C) does not pay in cash; Company A gives client C a $19,226 bill.

(c) Company A receives $20,000 in cash for a project that will be started in February.