- Net income = $320,000 Sales = $855,000 U Total Assets = $1,10 million Tax rate=21% Interest expense = 6,300 Accounts payable = $58,000 Notes payable = $200,000 Accruals = $27,000 After-tax cost of capital = 11% What is the company's EVA? $207,387 $208,350 $141,150 $213,327