FIGS, Inc. had the following transactions in July 2034:

• Issued 2,740,000 shares of common stock for $2,760 per share.
• Purchased land for $1,170,000,000, paying $468,741,000 in cash and signing a note for the balance.
• Declared and paid dividends of $123,000,366.

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