There are software utilities that will remove some scratches and noise from records. But there isn’t one setting that is appropriate for all parts of a record, or for every record, so all of these programs fall short in some way. They’re not bad if you’re not incredibly picky, but they require some fiddling to get them to work acceptably.
The way I do it is fairly involved. I use Adobe Audition, and it lets me take off the maximum number of noises, transparently. One process removes all the major clicks, one process removes all the minor clicks, and what is left behind is the scuffs on the grooves - actual physical damage that leaves a noise. Those, I remove one at a time, by hand. When I’m done, there are no noises that aren’t supposed to be there.
In the case of these acetates, there is no way to get rid of the sound of bacon and eggs frying in the background. That’s the nature of an acetate. They are just noisy. But now, there are no clicks or pops or thumps, nor skips. With the reconstructed parts, they now sound as good as they will ever sound, warts and all. It was the best I could do to restore them. They sound a world of better, though. I think the client will be happy.