Calculating 'cash flows at the end' In Year zero, Blueberry Corporation (BLUE) will purchase new bottling equipment for $200,000. In Year zero, BLUE agrees to sell the new bottling equipment in ten years time to a competitor for $100,000. For internal management purposes, BLUE will apply an effective life of 12 years to the bottling equipment. In Year zero, the new bottling equipment will require accounts receivable to decrease by $10,000, and accounts payable to increase by $15,000 from the existing figure of $40,000. The tax office has indicated that the new bottling equipment purchased by BLUE has a useful life of 15 years. In Year ten, BLUE will pay a dividend which totals $25,000. Assume the company tax rate is 30%. What are the 'cash flows at the end'?

[Describe and list separately each cash flow and the corresponding amount on a new line, as in lecture and tutorial examples.]

[Where applicable, show as much working out as possible, otherwise you may be penalised].