Direct payment from client to supplier

I have two companies, let’s say company A and company B. Company A has a contract with a client and purchases services from company B, a contract exists to say that company A can discharge its liability to company B by getting a client to pay money directly to company B. Company A doesn’t have a bank account as such, so the client of A is making payment directly into the account of company B.

I’ve created the appropriate invoices / purchases for each company, so now I need to get the amount owed to company A by the client to reduce the amount owing from company A to company B (These amounts will offset each other to zero). As company A doesn’t have a bank account there’s nothing to tag against. What’s the best way to account for this?
Should I create a new control account, or should I apply a journal to one of the control accounts provided by default in the CoA?

You can create another control account and call it Inter company account and tag payments and receipt to that for both companies

What would the correct category and sub-category be, or alternatively the most suitable code?

Thanks,

Ivan

Other debtors and other creditors will do as sub-category