Coca-Cola Company had the following transactions in December 2028:

• Issued 1,400,000 shares of common stock for $1,400 per share.
• Purchased equipment for $500,000,000, paying $200,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $56,000,000.

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