Procter & Gamble had the following transactions in September 2024:

• Issued 380,000 shares of common stock for $430 per share.
• Purchased equipment for $30,000,000, paying $12,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $7,500,000.

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