UiPath Inc. had the following transactions in May 2038:

• Issued 3,660,000 shares of common stock for $3,660 per share.
• Purchased equipment for $1,630,000,000, paying $652,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $168,000,000.

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