NVIDIA Corporation had the following transactions in June 2031:

• Issued 2,000,000 shares of common stock for $2,500 per share.
• Purchased equipment for $800,000,000, paying $320,040,000 in cash and signing a note for the balance.
• Declared and paid dividends of $86,050,000.

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