1. Division M has the following statement of financial position totals at the end of its most recent financial year: RM million Non-current asset 5.46 Current assets 0.63 Share capital and reserve 4.035 Long term debts 1.50 Current liabilities 0.555 *Includes retained profit for the year of RM480,000 after deducting: OSC dividends RM300,000 Interest on long term debt RM150,000 Taxation RM105,000 The cost of capital for division M is 13% per year. Required to calculate: a. Return on Investment (ROI) of the company for the year (using SOFP values for investment) b. Residual income (RI) of the company for the year