Instacart Inc. had the following transactions in August 2035:

• Issued 3,000,000 shares of common stock for $3,000 per share.
• Purchased equipment for $1,300,000,000, paying $520,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $136,000,000.

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