Coinbase Global, Inc. had the following transactions in April 2034:

• Issued 2,920,000 shares of common stock for $2,920 per share.
• Purchased equipment for $1,280,000,000, paying $506,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $132,123,000.

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