PayPal Holdings, Inc. had the following transactions in November 2031:

• Issued 2,100,000 shares of common stock for $2,100 per share.
• Purchased land for $850,000,000, paying $340,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $91,000,000.

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