The statement of cash flows of Smoothie, Inc., reported the following (adapted) for the year ended December 31, 2010:

Cash flows from financing activities (amounts in millions)

Cash dividends paid .......................................................... $(1,890)

Issuance of common stock at par value............................. 1,234

Proceeds from issuance of long-term notes payable ......... 58

Purchases of treasury stock................................................ (3,080)

Payments of long-term notes payable................................ (162)

Requirement

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