Berkshire Hathaway Inc. had the following transactions in July 2029:

• Issued 1,540,000 shares of common stock for $1,540 per share.
• Purchased land for $570,000,000, paying $228,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $63,000,000.

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