UiPath Inc. had the following transactions in January 2037:

• Issued 3,340,000 shares of common stock for $3,340 per share.
• Purchased land for $1,470,000,000, paying $588,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $153,000,000.

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