Intel Corporation had the following transactions in July 2028:

• Issued 1,300,000 shares of common stock for $1,300 per share.
• Purchased land for $450,000,000, paying $180,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $51,000,000.

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