Present an intemised breakdown ( and the total ) for each of the following : 1. The cash flows at the start2. The cash flow over the life3. The cash flows at the endRequirements: entered into the excel spreadsheet

5. The capital cost of the Rouse Hill building is expected to be $2.1 million today, including infrastructure such as new power and water supply. Universal has $22.3 million cash and it plans to use $1.6 million of this amount to pay for the building which will reduce the cost to just $500,000. 6. Universal proposes to construct the new store on property they currently own. The property is leased to a car yard for $140,000 each year. If the new store proceeds, then Universal must terminate the lease agreement and spend $8,000 to disconnect the existing power supply as it is inadequate for the new store. The power supply equipment can be sold for $40,000 today, is being depreciated to zero at an annual depreciation expense of $15,000, and has a current carrying value of $45,000. Universal will continue to own and lease the land to the car yard if the new store is not constructed. The Australian Taxation Office (ATO) confirms that disconnection of services such as power and water are a business expense. 7. According to the Announcement Universal has invested substantial amounts of capital implementing a "click & collect" service. The service is now fully operational and there is debate among management about whether the $900,000 investment in this service should be classified as a tax-deductible expense in 2021. 8. The annual sales for a new store are difficult to predict. However, Universal is confident that the Rouse Hill store can achieve sales in the first year of operation that are similar to an 'average' Universal store. You read the Announcement to identify the following two figures: a) "Store sales" for 1H FY21 b) "Total stores" You use these two figures to calculate an average half-yearly sales figure per store for 2021 and then multiply the resulting figure by two to arrive at a full-year sales estimate for 2021