Please provide entry(ies) as per ASPE ASPE 3831.05f  (Nonmonetary Exchange of Services) for Company A only for:

1) the exchange of services between Company A and Company C.

2) Company A is owned by Company C (25% owned), thus are related parties

3) As per ASPE 3840.29 on related party, they will record the transactions at exchange amounts

4) The companies agreed as follows (exchange amounts): Company A bills Company C - $17,000 and Company C bills company A at $15,000.

5) For Company A, the Engineers' Salaries were paid for a total only at $11,200 through payroll (these were billed as $17,000 to Company C).  Use account name, Direct Cost of Services

Clearly labeled each account, and each entry for example:

DR. Cash        XXX - this is the amount received from Company C computed as_____

CR. Revenue   XXX - this is the amount of revenue for which Company C was billed for the engineers' services

This whole entry is to record the revenue earned from billing Company C for the services rendered by engineers.