5. A company has share capital of 500,000 and long-term fixed interest debt of 750,000. The company made a profit before tax of 200,000 in its most recent financial year when the interest payable on its debt was 60,000. The company's retained earnings at the start of the year were 800,000. What was the company's return on capital for the year? a) 9.8 per cent b) 12.7 per cent c) 15.4 per cent d) 20.8 per cent [2 marks]