Alphabet Inc. had the following transactions in April 2031:

• Issued 1,960,000 shares of common stock for $1,960 per share.
• Purchased equipment for $780,000,000, paying $312,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $84,000,000.

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