Only need the Economic Value Added. Have tried a few different ways but cannot calculate the correct answer

Here are simplified financial statements for Watervan Corporation: INCOME STATEMENT (Figures in $ millions) Net sales $ 881 741 Cost of goods sold Depreciation 31 Earnings before interest and taxes (EBIT) $ 109 Interest expense 12 Income before tax $97 Taxes 20 Net income $77 Assets BALANCE SHEET (Figures in $ millions) End of Start of Year Year Current assets $369 258 $ 312 222 Long-term assets Total assets $ 627 $ 534 Liabilities and shareholders' equity Current liabilities $ 194 $ 157 Long-term debt 108 121 Shareholders' equity 325 256 Total liabilities and shareholders' equity $627 $ 534 The company's cost of capital is 8.5%. 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? X Answer is complete but not entirely correct. $ a. Economic value added b. Return on capital 52.15 X million 22.95 % c. Return on equity 30.08 %