Walmart Inc. had the following transactions in February 2025:

• Issued 260,000 shares of common stock for $330 per share.
• Purchased land for $16,000,000, paying $6,400,000 in cash and signing a note for the balance.
• Declared and paid dividends of $4,200,000.

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