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Apple Inc. had the following transactions in April 2025:

• Issued 280,000 shares of common stock for $350 per share.
• Purchased land for $18,000,000, paying $7,200,000 in cash and signing a note for the balance.
• Declared and paid dividends of $4,600,000.

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