The following income statements and other information are available for the Accustart Company: 2020 2018 $410,400,000 $205,200,000 Sales Less cost of goods sold Gross margin Less: 2019 $270,000,000 129,600,000 140,400,000 226,800,000 98,280,000 183,600,000 106,920,000 29,700,000 26,730,000 21,146,400 12,916,800 13,392,000 10,206,000 1403.983,200 100,278,000 75,567,600 28,196,640 Selling and administrative costs Research and development Income from operations Less taxes on income Net income Total assets Noninterest-bearing current liabilities Cost of capital 15,113,520 20,055,600 $80,222,400 $112,786,560 $60,454,080 $772.200,000 $718,200,000 $476,280,000 15,120,000 12,204,000 10,670,400 12% 12% 12% Calculate EVA for 2020. Assume that for purposes of calculating EVA, the company capitalizes research and development expenditures and amortizes them over three years, including the year they are incurred. For external reporting purposes, research and development is expensed in the year incurred, as indicated in the income statements above. (Round answer to the nearest whole dollar, eg. 5,725. Enter negative answers preceding either - sign, e3.-45 or in parentheses, e8.(451) EVA for 2020