Tesla, Inc. had the following transactions in March 2029:

• Issued 1,470,000 shares of common stock for $1,460 per share.
• Purchased land for $550,000,000, paying $212,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $59,000,000.

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