Walmart Inc. had the following transactions in August 2024:

• Issued 200,000 shares of common stock for $270 per share.
• Purchased land for $10,000,000, paying $4,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $2,800,000.

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