Net income = $320,000 Sales = $855,000 U • Total Assets = $1,10 million Tax rate=21% • Interest expense = 6,300 • Accounts payable = $58,000 • Notes payable = $200,000 ▪ Accruals = $27,000 ▪ After-tax cost of capital = 11% What is the company's EVA? $207,387 $208,350 $141,150 $213,327