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In any penalty sitution, the determination about what happens next is made after any penalty applications have been made. In your 1st situation, the Line to Gain for A, was the 35 yl. The result of the play was the 36 yl, so A reached the LTG, which would result in a 1st/10.
B would likely choose instead to have the penalty enforced bring the ball back to the 25yl, where the down would be replayed A's ball 2nd & 15). It's B's choice, in this case an easy one.
The same basic choices are available in the 2nd situation. B allowed A to rush to the 40yl fairly without fouling, the last 2 yards were gained with the help of a holding foul. It's B's choice again, either to decline the penalty (resulting in 3rd & 3 for A) or accept the penalty (2nd & 15 for A). It all depends on what B thinks is best for them to defend against.
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