I added  debited "Farm Land OK" Asset Account on 9/2/16 for ~$75,000 and Debited "Loans from Shareholder" liability account, for farms I inherited and transferred to my C-Corporation.

I sold this land 9/4/2018 for $260,000, but deposited check for ~$250,000 due to Sales costs.

Should I enter both full sale and sales costs as General Journal Entries or only show check received?  I think I should Credit "Farm Land Account" for inquisition cost and also Credit Loans from Shareholders? How to make Gen-Journal entry for net gain of ~$175,000 ?  Also, how can QB best show repayments to myself against liability account"Loans from Shareholders"? Thanks for your help!