Here are simplified financial statements for Watervan Corporation: INCOME STATEMENT (Figures in $ millions) Net sales Cost of goods sold Depreciation Eamings before interest and taxes (EBIT) Interest expense Income before tax Taxes Not income $891.00 751.00 41.00 $ 99.00 22.00 $ 77.00 16.17 $ 60.83 BALANCE SHEET (Figures in $ millions) End of Year Start of Year $ 379 278 $ 657 $ 332 232 $ 564 Assets Current assets Long-term assets Total assets Liabilities and shareholders' equity Current liabilities Long-term debt Shareholders equity Total liabilities and shareholders' equity $ 204 118 335 $ 557 $ 167 131 266 $ 564 The company's cost of capital is 8.5%. a. Calculate Watervan's economic value added (EVA). (Do not round Intermediate calculations. Enter your answer in millions rounded to 2 decimal places.) b. What is the company's return on capital? (Use start-of-year rather than average capital.) (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places.) c. What is its return on equity? (Use start-of-year rather than average equity. (Enter your answer as a percent rounded to 2 decimal places.) d. Is the company creating value for its shareholders