Johnson & Johnson had the following transactions in November 2025:

• Issued 660,000 shares of common stock for $700 per share.
• Purchased equipment for $140,000,000, paying $54,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $20,000,000.

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