Here are simplified financial statements for Watervan Corporation: INCOME STATEMENT (Figures in $ millions) Net sales $ 881 Cost of goods sold 741 Depreciation 31 Earnings before interest and taxes (EBIT) $ 109 Interest expense 12 Income before tax $ 97 Taxes 20 Net income $ 77 BALANCE SHEET (Figures in $ millions) End of Year Start of Year Assets Current assets $ 369 $ 312 Long-term assets 258 222 Total assets $ 627 $ 534 Liabilities and shareholders equity Current liabilities $ 194 $ 157 Long-term debt 108 121 Shareholders equity 325 256 Total liabilities and shareholders equity $ 627 $ 534 The companys cost of capital is 8.5%. Required: Calculate Watervans economic value added (EVA). Note: Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places. What is the companys return on capital? (Use start-of-year rather than average capital.) Note: Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. What is its return on equity? (Use start-of-year rather than average equity.) Note: Enter your answer as a percent rounded to 2 decimal places. Is the company creating value for its shareholders