Pfizer Inc. had the following transactions in February 2025:

• Issued 480,000 shares of common stock for $480 per share.
• Purchased land for $55,000,000, paying $22,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $10,000,000.

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