The Duffy Dog 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		$207,360,000		$19,814,400
Noninterest-bearing current liabilities		8,985,600		3,225,600
Interest expense		1,612,800		535,680
Net income (loss)		35,596,800		(1,440,000	)
Tax rate		20%		0
Cost of capital		10%		12%

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

		Brick & Mortar Division		Internet Division
EVA		$___________________		$________________

Can you please show your work?