7 19 The following information is available for a business for the year. $ revenue 2400000 1 100 000 400 000 cost of sales administration expenses distribution costs finance costs profit for the year 500 000 25000 375000 What is the operating expenses to revenue ratio for the year? A 37.5% B 38.54% C 45.83% D 83.33% 20 A company's financial statements include the following. $ profit before interest profit for the year issued share capital 200 000 140000 500 000 160 000 380 000 reserves non-current liabilities What is the return on capital employed? A 19.2% B 21.2% C 30.3% D 40.0%