Zoom Video Communications, Inc. had the following transactions in February 2032:

• Issued 2,160,070 shares of common stock for $2,160 per share.
• Purchased equipment for $880,000,000, paying $352,050,000 in cash and signing a note for the balance.
• Declared and paid dividends of $94,000,053.

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