Amazon.com, Inc. had the following transactions in July 2025:

• Issued 480,000 shares of common stock for $600 per share.
• Purchased equipment for $90,000,000, paying $36,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $15,800,000.

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