Procter & Gamble had the following transactions in February 2024:

• Issued 140,000 shares of common stock for $210 per share.
• Purchased land for $4,500,000, paying $1,800,000 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.