Walmart Inc. had the following transactions in April 2026:

• Issued 760,000 shares of common stock for $785 per share.
• Purchased land for $180,000,000, paying $72,123,000 in cash and signing a note for the balance.
• Declared and paid dividends of $24,852,000.

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