Chevron Corporation had the following transactions in June 2025:

• Issued 580,000 shares of common stock for $580 per share.
• Purchased land for $85,500,000, paying $34,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $14,500,000.

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