Exxon Mobil Corporation had the following transactions in August 2028:

• Issued 1,350,000 shares of common stock for $1,320 per share.
• Purchased equipment for $460,000,000, paying $184,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $52,000,000.

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