The Boeing Company had the following transactions in October 2028:

• Issued 1,360,000 shares of common stock for $1,370 per share.
• Purchased equipment for $480,090,000, paying $192,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $54,300,000.

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