Please help

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:

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 company's 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 $ $