The Coca-Cola Company had the following transactions in August 2027:

• Issued 1,080,000 shares of common stock for $1,080 per share.
• Purchased equipment for $340,000,000, paying $136,741,000 in cash and signing a note for the balance.
• Declared and paid dividends of $40,852,000.

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