Calculating 'cash flows at the end' Today (Year O), Kangaroo Enterprises is evaluating whether to purchase a new jetboat to operate scenic thrill rides around Lord Howe Island. The company currently has two other boats offering a snorkelling tour and a glass bottom boat tour. The jetboat costs $1,800,000. The jetboat project is expected to last ten years. The ATO states the jetboat should be depreciated to zero over a 15-year life. In Year O, the new jetboat tour will result in an increase in inventory for Kangaroo Enterprises from $17,000 to $24,000. The company anticipates that accounts payable immediately required for the jetboat tour will increase by $11,000. The company has already agreed to sell the jetboat in ten years' time to an unrelated firm for $250,000. The company is expecting the jetboat rides will be very popular and are anticipating paying a one-off special dividend to shareholders of $150,000 at the end of the project. 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.] [You must show your working out, otherwise you will be penalised]