Starbucks Corporation had the following transactions in September 2029:

• Issued 1,580,000 shares of common stock for $1,590 per share.
• Purchased land for $590,000,000, paying $236,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $65,000,000.

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