Salesforce, Inc. had the following transactions in September 2031:

• Issued 2,060,000 shares of common stock for $2,060 per share.
• Purchased land for $830,000,000, paying $332,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $89,000,000.

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