Apple Inc. had the following transactions in February 2029:

• Issued 1,440,000 shares of common stock for $1,440 per share.
• Purchased equipment for $520,000,000, paying $208,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $58,885,000.

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