Ginkgo Bioworks Holdings, Inc. had the following transactions in April 2033:

• Issued 2,540,000 shares of common stock for $2,440 per share.
• Purchased equipment for $1,020,000,000, paying $408,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $108,000,000.

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