Airbnb, Inc. had the following transactions in March 2035:

• Issued 2,900,000 shares of common stock for $2,900 per share.
• Purchased land for $1,250,000,000, paying $500,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $131,000,000.

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