Cucumber Industries 2019 and 2020 balance sheets (in thousands of dollars) are shown below and in the partial model in the file: 2019 2020 Cash $91,450 $74,625 Short term investments 11, 400 15,100 Accounts receivable 103,365 85,527 Inventories 38,444 34,982 Total Current Assets $244,659 $210,234 Net fixed assets 67,165 42,436 Total Assets $311,824 $252,670 Accounts payable $30,761 $23,109 Accruals 30,477 22,656 Notes payable 16,717 14,217 Total Current Liabilities $77,955 $59,982 Long-term debt 76,264 63,914 Total Liabilities $154,219 $123,896 Common stock 100,000 90,000 Retained earnings 57,605 38,774 Total Common Equity $157,605 128,774 Total Liabilities and Equity $311,824 $252,670 Note: Investors supplied operating capital (Invested capital) equals the sum of notes payable, long-term debt, preferred stock, and common equity, less short-term investments. It could also be calculated as total liabilities and equity minus accounts payable, accruals, and short-term investments. Cucumber Ind. Sales for 2020 were $455,150,000, and EBITDA was 15 percent of sales. Furthermore, depreciation amounted to 11 percent of net fixed assets, corporate tax rate of 40 percent, and company pays of net income out in dividends. Estimate the companys EVA for 2019 and 2020 assuming Cucumber had 10 million shares outstanding and after tax cost of capital of 12 percent. Briefly analyse your results.