General Electric Company had the following transactions in November 2029:

• Issued 1,620,000 shares of common stock for $1,620 per share.
• Purchased land for $610,000,000, paying $244,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $67,000,000.

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