Roblox Corporation had the following transactions in June 2039:

• Issued 3,920,000 shares of common stock for $3,920 per share.
• Purchased land for $1,760,000,000, paying $704,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $181,000,000.

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