'cash flows at the start' (not on excel please just listed)

Dingo Enterprises is evaluating whether to purchase a new jetboat. The jetboat costs $1,700,000 and is expected to have an economic life of ten years. The company plans to issue $1 million worth of equity in a private placement to fund the new jetboat. Last year Dingo Enterprises spent $7,000 on a consultant to advise on which jetboat is most suitable. The CEO recommends this expense be included in the 'cash flows at the start' to ensure the company includes all relevant expenses related to the new jetboat. If Dingo Enterprises buys the new jetboat they will need to extend the length of its existing jetty today. The jetty extension will require capital expenditure of $200,000 which has a five-year life for tax purposes. The CEO enquires if this expenditure can be treated as a tax deduction today. If the jetty is extended, Dingo Enterprises will dismantle and sell an interactive display board that is positioned at the end of the jetty. This interactive display board has a market value of $15,000 but has been fully depreciated for tax purposes. Today, the new jetboat tour will require an increase in inventory from the existing amount of $25,000 to $32,000. The company anticipates that accounts payable will increase by $6,000 to $20,000. The new jetboat is equipped with the latest technology. The operators must participate in a training course today at a cost of $7,000. The ATO confirms that the training is a business expense. Assume the company tax rate is 30%. What are the 'cash flows at the start'?