Poseidon Electronics operates 10 stores in Washington, Oregon, and California, selling consumer electronics including home theater systems. The following financial information is available for 2021 and 2020:

		2021		2020
Income from operations		$614,250		$585,000
Net income		122,850		117,000
Total assets		5,200,000		4,200,000
Noninterest-bearing current liabilities		310,000		308,000
Tax rate		20%		20%
Cost of capital		12%		12%

Although net income has increased by six percent, a shareholder evaluating the companys financial performance asserts that, in spite of the increase, financial performance has deteriorated in 2021. Support this assertion with appropriate calculations of EVA. Note that no adjustments are needed for accounting distortions. (Enter negative answers preceding either - sign, e.g. -45 or in parentheses, e.g. (45).)

		2021		2020
EVA		$		$