Chevron Corporation had the following transactions in January 2029:

• Issued 1,450,000 shares of common stock for $1,420 per share.
• Purchased land for $510,000,000, paying $204,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $57,000,000.

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