IBM had the following transactions in October 2031:

• Issued 2,080,000 shares of common stock for $2,080 per share.
• Purchased equipment for $840,000,000, paying $336,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $90,000,000.

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