Coinbase Global, Inc. had the following transactions in May 2036:

• Issued 3,180,000 shares of common stock for $3,180 per share.
• Purchased land for $1,390,000,000, paying $556,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $145,000,000.

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