Oracle Corporation had the following transactions in August 2031:

• Issued 2,040,000 shares of common stock for $2,040 per share.
• Purchased equipment for $820,500,000, paying $328,000,500 in cash and signing a note for the balance.
• Declared and paid dividends of $88,050,000.

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