This is an expansion of Exercise 10-30. The primary difference between the EVA and economic profit measures is the increased focus on cash flow by EVA. EVA companies make several adjustments to both operating income from the income statement and invested capital from the balance sheet. Comon examples of these adjustments include adjustments for LIFO and reporting warranty costs on a cash basis. Most EVA companies make only a few such adjustments (from 5 to 15). The following data were taken from the 2008 annual report of Briggs & Stratton (thousands of dollars):

Income from operations	$66,227
Provision for income taxes	7,009
Net EVA adjustments added to income from operations	5,233
Additional capital employed from EVA adjustments	232,037
Ending total shareholders' equity	837,523
Cash taxes	10,853
Ending total current liabilities	333,602
Ending total assets	1,833,294
Beginning total shareholders' equity	838,454
Beginning total current liabilities	474,070
Beginning total assets	1,884,468
Management's estimate of the cost-of-capital	9.4%

Prepare a schedule that calculates and compares EVA to economic profit for Briggs & Stratton.