The statement of cash flows of a large corporation reported the following (adapted) for the year ended December 31, 2014:

Cash flows from financing activities- amounts in millions:

Cash dividends paid.......................................................................... $(1,854)

Issuance of common shares................................................................... 1,194

Proceeds from issuance of long-term notes payable.................................. 51

Payments of long-term notes payable................................................... (157)

Requirement

Make the journal entry that the corporation would use to record each of these transactions.