2. Balance sheet of KMT Company as on 31st December, 2021 is given below :( 4 Marks) Amount (OMR) Liabilities & Equity Amount (OMR) Assets Cash 140,000 Bank Overdraft 78,000 Accounts Receivable 150,000 Accounts Payable 82,000 Inventory 80,000 Outstanding expenses 60,000 Prepaid expenses 50,000 8% Debentures 180,000 Bills Receivable 90,000 Share Capital 280,000 Fixed Assets 320,000 Retained earnings 150,000 Total 830,000 Total 830,000. Net Profit before interest and tax was OMR 200,000. Interest paid on debentures was OMR 14,400 and Tax rate is 25%. Required: Calculate Return on Capital Employed and Return on Equity from the above information.