Here is a simplified balance sheet for Locust Farming:

Locust Farming
Balance Sheet
($ in millions)
Current assets	$	42,524		Current liabilities	$	29,755
Long-term assets		46,832		Long-term debt		27,752
				Other liabilities		14,317
				Equity		17,532
Total	$	89,356		Total	$	89,356

Locust has 657 million shares outstanding with a market price of $83 a share.

a. Calculate the companys market value added. (Enter your answers in millions

b. How much value has the company created for its shareholders as a percent of the investment of the equity holders?