Robinhood Markets, Inc. had the following transactions in January 2036:

• Issued 3,100,000 shares of common stock for $3,100 per share.
• Purchased land for $1,350,000,000, paying $540,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $141,000,000.

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