Amazon.com, Inc. had the following transactions in May 2031:

• Issued 1,980,000 shares of common stock for $1,980 per share.
• Purchased land for $790,800,000, paying $316,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $85,030,000.

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