Procter & Gamble had the following transactions in April 2025:

• Issued 540,000 shares of common stock for $540 per share.
• Purchased land for $71,000,000, paying $29,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $17,000,000.

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