alculating 'cash flows at the start'

Haribo Corporation $($HAR$)$ is deciding whether to replace its old sweet making machine with a new sweet making machine.

During the last three months, HAR incurred $$3,700$ of costs to run taste trials of new sweet flavours that they want to make with the new sweet machine.

Today, HAR will borrow $$30,000$ to fund the purchase of the new sweet making machine. The new sweet making machine costs $$110,000$ today. Assume the company tax rate is $30\%.$

The new sweet making machine will cause trade receivables to decrease by $$1,000$ from its existing level of $$6,500.$

The old sweet making machine can be sold today for $$20,000,$ and is fully depreciated for tax purposes.

The new sweet making machine has a useful life of eight years, and will result in an increase in inventory by $$7,000$ from its existing level of $$8,500.$

If the new sweet making machine proceeds, HAR wants to sell its sweets in a wrapper which is recyclable. HAR has an idle sweet wrapping machine located in its warehouse which can produce this new wrapper. This wrapping machine has a current market value of $$20,000,$ and a book value of $$6,000.$

What are the 'cash flows at the start'?