Given the following information, prepare a trial balance for American Express Company as of December 31, 2024:

Account	Debit ($)	Credit ($)
Cash	$380,000,000
Accounts Receivable	$385,000,000
Inventory	$340,000,000
Equipment	$1,360,000,000
Accumulated Depreciation		$650,000,000
Accounts Payable		$600,000,000
Notes Payable		$1,280,000,000
Common Stock		$1,550,000,000
Retained Earnings		$683,000,000
Sales Revenue		$1,650,000,000
Cost of Goods Sold	$825,000,000
Operating Expenses	$610,000,000

3M Company had the following transactions in May 2030:

• Issued 1,740,000 shares of common stock for $1,740 per share.
• Purchased land for $670,000,000, paying $268,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $73,000,000.

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