Eli Lilly and Company had the following transactions in February 2031:

• Issued 1,920,000 shares of common stock for $1,920 per share.
• Purchased equipment for $760,000,000, paying $304,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $82,000,000.

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