Here are simplified financial statements for Watervan Corporation: INCOME STATEMENT (Figures in 5 millions) Net sales $885.00 Cost of goods sold 745.00 Depreciation 35.00 Earnings before interest and taxes (EBIT) $105.00 Interest expense 16.00 Incone before tax $ 89.00 Taxes 18.69 Net Income $ 70.31 BALANCE SHEET (Figures in 5 millions) End of Year Start of Year $ 373 266 5.639 $ 320 226 $ 546 Assets Current assets Long-term assets Total assets Liabilities and shareholders equity Current liabilities Long-term debt Shareholdersequity Total abilities and shareholders' equity $ 190 112 329 5639 $ 161 125 260 $ 546 The company's cost of capital 85% o. 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 os 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