Facebook, Inc. had the following transactions in November 2024:

• Issued 115,000 shares of common stock for $180 per share.
• Purchased land for $3,500,000, paying $1,200,000 in cash and signing a note for the balance.
• Declared and paid dividends of $1,500,000.

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