Given the following information, prepare an income statement for Alphabet Inc. for the year ending December 31, 2024:

Revenue	$660,000,000
Cost of Goods Sold	$330,000,000
Operating Expenses	$290,000,

Visa Inc. had the following transactions in June 2029:

• Issued 1,520,000 shares of common stock for $1,520 per share.
• Purchased equipment for $560,000,000, paying $224,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $62,000,000.

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