Roblox Corporation had the following transactions in September 2036:

• Issued 3,260,000 shares of common stock for $3,260 per share.
• Purchased land for $1,430,000,000, paying $572,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $149,000,000.

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