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

Account	Debit ($)	Credit ($)
Cash	$380,230,000
Accounts Receivable	$385,000,012
Inventory	$340,055,000
Equipment	$1,360,500,000
Accumulated Depreciation		$650,560,000
Accounts Payable		$600,000,000
Notes Payable		$1,280,000,080
Common Stock		$1,580,000,000
Retained Earnings		$683,000,000
Sales Revenue		$1,650,000,060
Cost of Goods Sold	$825,000,000
Operating Expenses	$610,800,000

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 $670,540,000, paying $268,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $73,000,700.

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