Spectrum Book Company has two divisions: The Brick and Mortar division sells books through more than 100 bookstores throughout the United States; the Internet division was formed 18 months ago and sells books via the Internet. Data for the past year are:

		Brick and Mortar Division		Internet Division
Total assets		$163,000,000		$15,370,000
Noninterest-bearing current liabilities		6,969,000		2,531,000
Net income (loss)		27,880,000		(1,083,000	)
Interest expense		1,261,000		419,200
Tax rate		40%		0
Cost of capital		10%		12%

Evaluate the two divisions in terms of economic value added (EVA). (Enter negative answers preceeding either - sign, e.g. -45 or in parentheses, e.g. (45).)

		Brick & Mortar Division		Internet Division