Walmart Inc. had the following transactions in October 2024:

• Issued 220,000 shares of common stock for $290 per share.
• Purchased land for $12,000,000, paying $4,800,000 in cash and signing a note for the balance.
• Declared and paid dividends of $3,200,000.

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