UiPath Inc. had the following transactions in November 2034:

• Issued 2,820,000 shares of common stock for $2,820 per share.
• Purchased land for $1,210,000,000, paying $484,000,000 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.