PepsiCo, Inc. had the following transactions in November 2027:

• Issued 1,140,000 shares of common stock for $1,140 per share.
• Purchased land for $321,000,000, paying $148,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $45,000,000.

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