14 The Digicell and Netcell company Ltd income statement and balace sheet in the year of 2018 and 2019 2019 2018 OMR OMR 1 of Cash 65,000 70,000 Short term 20,000 0 investments Net accounts 130,000 142,000 receivable Merchandise 250,000 274,000 inventory Total assets 1,150,000 950,000 Total current liabilities 230,000 215,000 Long term debts 52,000 55,000 Share holders equity 240,000 190,000 Interest Expenses 45,000 32.000 Share capital 10,000 20,000 Net Sales 423,000 493,115 Cost of Goods Sold 206,000 258,000 Interest Expense 0 19,000 Net Profit 54,000 66.000 The company un-used assets in the year of 2018 and 2019 OMR 40 000 and OMR 50,000 Calculate the financial performance measures of Digicell and Netcell Co. Return on assets Return on equity Return on capital employed Return on Operating assets