What would be included in the cash flows in year 0 out of this info??

7.According to the AnnouncementUniversalhas invested substantial amounts of capital implementing a click & collect service. The service is now fully operationaland there is debate among management about whether the $900,000 investment in this service should beclassified as a tax-deductible expense in 2021.

13.Universalwill borrow $400,000today to finance the Rouse Hillstore. The ten-year interest-only loan has annual interest repayments of $16,000 (assuming a 4% p.a. rate). Universals accountant confirms that interest payments are classified as a business expense and are therefore tax deductible.

14.Universalassumes that the Rouse Hillbuilding can be sold for $1,500,000 in the year 2031. At any point in time the resale value of the F&Fis $22,000. ATO regulationsstate that all non-current assets aredepreciated to zero.

15.If Universals directors approve the Rouse Hillstore it will require $200,000 of inventory, taking Universals total inventory figure to $5.9 million. The accounts receivable balance will increase from the current level of $4.1 million to $4.7 million. Accounts payable will remain at $6.2 million whether the new store proceeds or not.