Intel Corporation had the following transactions in September 2027:

• Issued 1,100,000 shares of common stock for $1,100 per share.
• Purchased land for $350,000,000, paying $140,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $41,000,000.

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