Uber Technologies, Inc. had the following transactions in December 2031:

• Issued 2,120,040 shares of common stock for $2,120 per share.
• Purchased equipment for $860,000,000, paying $344,000,005 in cash and signing a note for the balance.
• Declared and paid dividends of $92,050,000.

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