Marqeta, Inc. had the following transactions in May 2033:

• Issued 2,460,000 shares of common stock for $2,460 per share.
• Purchased land for $1,030,000,000, paying $412,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $109,000,000.

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