The owner of an S Corp does consulting work and bills the client. The time is loaded with overhead and fee. Owner does not want any personal payment/reimbursement - prefers to retain the service income in the company.

 These are my questions:

1. What are the entries to record the owner's expense (loaded time) that will not be reimbursed to the owner?
2. What are the entries to record the overhead and fee?
3. Will the above 2 entries allow me to generate invoice through Accounts Receivable and capture revenue too?