Calculating 'cash flows at the end'

Today $($Year $0),$ Potatoes Corporation $($TATS$)$ is considering purchasing a new manure spreader for $$280,000$ to grow potatoes in their farm.

TATS will pay a special dividend of $$90,500$ at the end of the project to its shareholders.

The company anticipates that accounts receivable immediately required for the new manure spreader will increase by $$15,000$ from $$22,000.$

TATS expects to utilize the new manure spreader for eight years. In Year $0,$ TATS have agreed to sell the manure spreader to Garlic Corporation $($a competitor$)$ in eight years$$ time for $$120,000.$

Assume the company tax rate is $30\%.$ The tax office states that the manure spreader has an effective life of $12$ years.

In Year $0,$ the new manure spreader will result in an increase in accounts payable for TATS from $$12,500$ to $$15,500.$

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$].$