Here are simplified financial statements for Watervan Corporation:

$\backslash$table$[[\backslash$table$[[$INCOME STATEMENT$],[($Figures in $ millions$)]]],[$Net sales,$ $881,,],[$Cost of goods sold,$741,,],[$Depreciation$,31,,],[$Earnings before interest and taxes $($EBIT$),$$ $109,,],[$Interest expense,$12,,],[$Income before tax,,,$],[$Taxes$,20,,],[$Net income,$ $77,,],[\backslash$table$[[$BALANCE SHEET$],[($Figures in $ millions$)]],,\backslash$table$[[$End of$],[$Year$]],\backslash$table$[[$Start of$],[$Year$]]],[$Assets$,,,],[$Current assets,,$ $369,$$ $312],[$Long$-$term assets,,$258,222],[$Total assets,,$ $627,$$ $534],[$Liabilities and shareholders' equity,,,$],[$Current liabilities,,$ $194,$$ $157],[$Long$-$term debt,,$108,121],[$Shareholders$\text{'}$ equity,,$325,256],[$Total liabilities and shareholders' equity,,$ $627,$$ $534]]$

The company's cost of capital is $8\mathrm{.}5\%.$

Required:

a$.$ Calculate Watervan's economic value added $($EVA$).$

Note: 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.$)$

Note: 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.$)$

Note: Enter your answer as a percent rounded to $2$ decimal places.

d$.$ Is the company creating value for its shareholders?

$\backslash$table$[[$a$.$ Economic value added,,,million$],[$b$.$ Return on capital,$22\mathrm{.}95,\%,],[$c$.$ Return on equity,$30\mathrm{.}08,\%,],[$d$.$ Is the company creating value for its shareholders?,Yes,,$]]$

A $($economic value added$)$ is not $41\mathrm{.}14!!!$