How do you enter the following into a general journal (debit and credit)

Accounts receivable for $16,000 was collected

$300,000 in shares was retired for bonds payable on December 15, 2025

Bottle processing patent fees were paid completely out on credit

$175,000 in old bottles was returned to the former supplier for their cash value

A bank loan for $65,000 was taken out. The amount was kept in cash over the month.