Amazon.com, Inc. had the following transactions in November 2024:

• Issued 230,000 shares of common stock for $300 per share.
• Purchased land for $13,000,000, paying $5,200,000 in cash and signing a note for the balance.
• Declared and paid dividends of $3,500,000.

Record the journal entries for these transactions and show how they would affect the cash flow statement.