Cisco Systems, Inc. had the following transactions in May 2028:

• Issued 1,260,000 shares of common stock for $1,260 per share.
• Purchased land for $430,000,000, paying $172,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $49,000,000.

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