Pfizer Inc. had the following transactions in May 2026:

• Issued 790,000 shares of common stock for $800 per share.
• Purchased equipment for $190,000,000, paying $80,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $30,852,000.

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