Intel Corporation had the following transactions in July 2031:

• Issued 2,020,000 shares of common stock for $2,020 per share.
• Purchased land for $810,500,000, paying $324,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $87,050,000.

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