12-10. Economic Value Added and the Balanced Scorecard [LO 6,7,8] Spectrum Book company has two divisions: The Brick and Mortar division sells books through more than 100 bookstores throughout the United States; the Internet division was formed 18 months ago and sells books via the Internet. Data for the past year are: Brick/Mortar Division Internet Division Total assets $180,000,000 $17,200,000 Non-interest-bearing current liabilities 7,800,000 2,800,000 Interest expense 1,400,000 465,000 Net income (loss) 30,900,000 (1,250,000) Tax rate 40% 0 Cost of capital 13% 15% a. Evaluate the two divisions in terms of economic value added (EVA)