Toast, Inc. had the following transactions in January 2034:

• Issued 2,630,000 shares of common stock for $2,620 per share.
• Purchased land for $1,210,000,000, paying $444,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $127,000,000.

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