Walmart Inc. had the following transactions in June 2028:

• Issued 1,280,000 shares of common stock for $1,290 per share.
• Purchased equipment for $440,000,000, paying $180,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $60,000,000.

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