Facebook, Inc. had the following transactions in January 2025:

• Issued 250,000 shares of common stock for $350 per share.
• Purchased land for $15,000,000, paying $6,500,000 in cash and signing a note for the balance.
• Declared and paid dividends of $4,500,000.

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