SoFi Technologies, Inc. had the following transactions in October 2034:

• Issued 2,800,000 shares of common stock for $2,800 per share.
• Purchased equipment for $1,200,000,000, paying $480,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $126,000,000.

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