Here are simplified financial statements for Watervan Corporation: (see attached). Suppose the company's cost of capital is 9%. What is Watervan's economic value added (EVA)? INCOME STATEMENT (Figures in $ millions) Net sales Cost of goods sold Depreciation Earnings before interest and taxes (EBIT) Interest expense Income before tax Taxes Net income 881 741 31 109 12 97 34 63 Start of Year BALANCE SHEET (Figures in $ millions) End of Year Assets Current assets 369 Long-term assets 258 Total assets 627 Liabilities and shareholders' equity Current liabilities 194 Long-term debt 108 Shareholders' equity 325 Total liabilities and shareholders' 627 equity 312 222 534 157 121 256 534