Twitter, Inc. had the following transactions in January 2032:

• Issued 2,140,000 shares of common stock for $2,140 per share.
• Purchased land for $870,000,000, paying $348,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $93,000,000.

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