UnitedHealth Group Incorporated had the following transactions in July 2024:

• Issued 70,000 shares of common stock for $130 per share.
• Purchased machinery for $1,900,000, paying $600,000 in cash and signing a note for the balance.
• Declared and paid dividends of $600,000.

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