UiPath Inc. had the following transactions in September 2038:

• Issued 3,740,000 shares of common stock for $3,740 per share.
• Purchased equipment for $1,670,000,000, paying $668,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $172,000,000.

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