Bristol-Myers Squibb Company had the following transactions in January 2031:

• Issued 1,900,000 shares of common stock for $1,900 per share.
• Purchased land for $750,000,000, paying $300,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $81,000,000.

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