Here are simplified financial statements for Watervan Corporation: INCOME STATEMENT (Figures in $ millions) Net sales $ 897 18 01:50:53 Cost of goods sold Depreciation 757 47 Earnings before interest and taxes (EBIT) $ 93 Interest expense 28 Income before tax $ 65 31 Net income $ 34 BALANCE SHEET (Figures in $ millions) End of Year Start of Year Assets Current assets Long-term assets $ 344 238 $ 385 290 $ 675 Total assets $ 582 Llabilities and shareholders' equity Current liabilities Long-term debt Shareholders' equity $ $ 210 124 173 137 341 - Total liabilities and shareholders equity 675 $ 582 The company's cost of capital is 8.00%. Calculate Watervan's economic value added (EVA). (Do not round Intermediate calculations. Enter your answer In millions rounded to 2 decimal places.) Economic value added million What is the company's return on capital? (Use start-of-year rather than average b. capital.) (Do not round Intermediate calculations. Enter your answer as a percent rounded to 2 decimal places.) Return on capital 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.) Return on equity d. Is the company creating value for its shareholders