Robinhood Markets, Inc. had the following transactions in May 2035:

• Issued 2,940,000 shares of common stock for $2,940 per share.
• Purchased land for $1,270,000,000, paying $508,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $133,000,000.

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