After 30 seconds, a technical foul is assessed directly to the head coach (see Rule 10.5.1.d and Casebook 10.5.4B). No warning is warranted in this situation.
(Assuming that Team B coach makes his substitution after the first 30 second period...) Clear the free throw lanes, allow A1 to shoot his 2 FT's and then allow Team A coach to designate a shooter for the 2 technical free throws. After the free throws, award the ball to Team A at the division line opposite the scorers table.
It appears that you and the other official were trying to work the situation under the "resuming-play procedure" (rule 4-37), but this is only applicable after a time-out or intermission.
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