Coinbase Global, Inc. had the following transactions in March 2039:

• Issued 3,860,000 shares of common stock for $3,860 per share.
• Purchased equipment for $1,730,000,000, paying $692,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $178,000,000.

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