Roblox Corporation had the following transactions in June 2037:

• Issued 3,440,000 shares of common stock for $3,440 per share.
• Purchased land for $1,520,000,000, paying $608,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $158,000,000.

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