Roblox Corporation had the following transactions in October 2039:

• Issued 4,000,000 shares of common stock for $4,000 per share.
• Purchased land for $1,800,000,000, paying $720,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $185,000,000.

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