IBM had the following transactions in April 2030:

• Issued 1,520,000 shares of common stock for $1,720 per share.
• Purchased equipment for $660,450,000, paying $264,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $72,650,000.

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