Coinbase Global, Inc. had the following transactions in March 2037:

• Issued 3,380,000 shares of common stock for $3,380 per share.
• Purchased land for $1,490,000,000, paying $596,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $155,000,000.

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