Would I debit Accounts Receivable for $18,350,000 and then credit CIP for $25,000,000?

Below is what I originally had done.

Conway starts a construction project at University of Kansas. They will be renovating the existing football stadium for $25 million. They anticipate the construction will take 15 months, at a cost of $18 million! The arehitectural renderings are completed for $350,000. Conway pays the architect the full amount and bills the University of Kansas for the full amount. 1/1/22CIPA/R$350,000.00CashBillingsonCIP$$350,000.00$350,000.00$350,000.00