Company: Affirm Holdings, Inc.

Affirm Holdings, Inc. had the following transactions in September 2037:

• Issued 3,500,000 shares of common stock for $3,500 per share.
• Purchased equipment for $1,550,000,000, paying $620,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $161,000,000.

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