Calculating 'cash flows at the end'

Today (Year 0), Haymaker Corporation (HAY) is considering purchasing a new hay bale handler for $280,000 to transport hay in their farm. HAY expects to utilize the new bale handler for eight years. Assume the company tax rate is 30%.

In Year 0, HAY have agreed to sell the bale handler to a competitor in eight years time for $120,000.

In Year 0, the new bale handler will result in an increase in accounts payable for HAY from $8,000 to $11,000.

The tax office states that the bale handler has an effective life of 12 years.

The company anticipates that accounts receivable immediately required for the new bale handler will increase by $15,000.

Hay will pay a special dividend of $25,000 at the end of the project to its shareholders.

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].