Tesla, Inc. had the following transactions in September 2024:

• Issued 210,000 shares of common stock for $280 per share.
• Purchased land for $11,000,000, paying $4,400,000 in cash and signing a note for the balance.
• Declared and paid dividends of $3,000,000.

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