A is a company received commision from

The first entry of receipt of cash is only done in case of receipt of amount, no separate entry reuired if any one of them become debtors, 

No 

First entry for commission due

A/B/C                      60000

To Commission             60000

On receipt entry will be 

Bank / cash   A/c Dr    10000

To A/B/C                                           10000