Affirm Holdings, Inc. had the following transactions in May 2037:

• Issued 3,420,000 shares of common stock for $3,420 per share.
• Purchased equipment for $1,510,000,000, paying $604,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $157,000,000.

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